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Circular No. 55/99-Cus
dated 25/8/1999

F. No. 600/62.01 & 62.09/99 -DBK
Government Of India
Ministry of Finance
Department of Revenue, New Delhi

Subject : Duty Drawback on Readymade Wollen Garments

Some doubts have been raised by the field formations and certain sections of the Trade as regards the applicability of All Industry Rate of Drawback under S.S. No 62.01 of the Drawback Table to the Woollen  Garments not specified in S.S. No. 62.09 ibid.

The issue has been examined and it is clarified that Sub-Serial number 62.01 of the Drawback Table is not applicable to Woollen Readymade Garments. It is clarified that S.S. No 62.09 is applicable to only Woollen Suits/Trousers/Blazers/Jackets. Therefore, Woollen Garments other than these categories are not covered by any of the S.S. Nos. of Drawback Table and hence the exporters can
only claim Brand rate for the same.

This may be brought to the notice of all concerned.

 SD/-
(S.P. Srivastava)
Joint Secretary to the Govt. of India

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