Ciruclar No. 38/2001-Cus.
25th June, 2001
F.No 609/80/2001-DBK
Government of India
Ministry of Finance
Department of Revenue
Subject : All Industry Rates of Drawback, 2001-2002 – Amendment -regarding.
All Industry Rates of Drawback, 2001-2002, were notified vide Notification No.29/2001-Cus. (N.T.) dated 1.6.2001 and the rates came into effect on 7.6.2001.
2. A large number of representations were, however, received from the Export Promotion Councils and exporters, subsequent to the announcement of these rates pleading that the rates and the drawback caps were low. After examining these representations, and the fresh data submitted by the Councils, Government have revised drawback rates and caps in respect of select categories of textiles, woven and knitted garments, including knitwears, and handicrafts (including perfumed agarbattis) and the revised rates/caps have been notified vide Notification No. 30/2001-Cus (N.T.) dated 22.6.2001. These revised rates are applicable from 7.6.2001, i.e., the notification has retrospective effect.
3. For all those exports where the drawback had been allowed at a lower rate/cap, from 7.6.2001, supplementary claims may be entertained and processed in the light of the revised rates/caps. Wherever the provisional exports were allowed earlier (i.e. from 7.6.2001), the claims may be finalized accordingly.
4. As regards garments and knitwears, the respective categories should be given liberal interpretation. For example, the revised SS No. 62.01/62.02 shall be construed to cover woven shirts/blouses/tops, all sorts, i.e., all such products whether of men’s/boys’s/ladies’ or of girls’. These SS Nos. shall also cover shirt-blouses, blousons or even sweat-shirts. The declaration as given by the exporters regarding the description should be accepted unless there is substantive evidence for not accepting the same. No delay or harassment on this count be caused to the exporters.
5. Suitable Public Notice for information of the trade and standing orders for guidance of the staff may kindly be issued on the above lines.
6. Receipt of the Circular may please be acknowledged.
