Drawback Circular No.12/2001-Cus.
26th February, 2001
Government of India
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Department of Revenue
Sub: Duty Drawback on Polyester Ties-regarding
It has been brought to the notice of the Board that various field formations have been allowing drawback on the export of Neck Ties including Polyester Ties under SS Nos.61.01/62.01/62.13/62.061 of the Drawback Table.
2. The issue has been examined in the Board. It is clarified that Neck Ties are basically clothing accessories, which are covered by Customs Tariff Heading 62.15. The said Custom Tariff heading does not find mention any where in the Drawback Table. The reason being that no data has been received from the Export Promotion Councils for formulating the All Industry Rate of Drawback for this item. Hence, these products are not eligible for All Industry Rate of Drawback. The individual exporters, therefore, should be advised to apply for Brand Rate of drawback or avail themselves of any other input duty incidence neutralization scheme of the Government.
3. The earlier cases of exports may kindly be got re-examined and recoveries be effected wherever necessary.
4. Suitable public Notice for information of the trade and standing orders for guidance of the staff may be issued on the above lines.
5. Receipt of the Circular may please be acknowledged.