Drawback Circular No. 44 /2002-Cus.

22nd July, 2002

F.No.609/80/2001-DBK

Government of India

Ministry of Finance

Department of Revenue

Subject : Duty Drawback on ‘Natural dyed made-ups with latex backing – regarding.

The Handloom Export Promotion Council has represented that the field formations do not consider natural dyed made-ups with latex backing as dyed made-ups and, therefore, difficulties are being encountered in availing of the duty drawback on the same.

2. The SS. No.63.081 relating to ‘All other dyed made-ups including bath mats, tassels, throws, etc. with rubber/latex backing was introduced in the All Industry Rate of Duty Drawback Table, 2001-2002, through notification No.50/2001-Cus. (N.T.), dated 4.10.2001 on the basis of the recommendations of Study Team which was constituted for this purpose. The same entry has been re-numbered as 63.09 in the Drawback Table, 2002-2003.

3. It is clarified here that the term ‘Dyed made-ups’ shall also include ‘Natural dyed made-ups’ and natural dyed made-ups should not be confused with ‘Grey made-ups’. If the products exported are other than ‘Grey’ , it is obvious that the same have undergone processing with dyes and chemicals though they may acquire natural colours. These goods, thus would have suffered input stage duties on account of dyes and chemicals. Therefore, if during examination of the goods it is found that they are not ‘Grey’, duty drawback should not be denied to the same.

4. All pending claims of the parties may be decided accordingly.

5. Suitable public notices for information of the trade and standing orders for guidance of the staff may kindly be issued accordingly.

6. The receipt of this Circular may kindly be acknowledged.

Sd.

S.S. Renjhen

Joint Secretary to the Government of India

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