Revised drawback rebate rates-State Levies on Garments Export. Custom Circular and Ministry of Textile Notification
Circular No. 51/2016-Customs
F.No.609/75/2016-DBK
Government of India
Ministry of Finance,
Department of Revenue
Central Board of Excise and Customs
Drawback Division
New Delhi, dated 09 November, 2016
To
All Pr. Chief Commissioners / Pr. Directors Generals of CBEC,
All Chief Commissioners / Directors General of CBEC,
All Pr. Commissioners / Commissioners of CBEC,
Director General of Systems & Data Management
Principal Chief Controller of Accounts, CBEC
Madam/Sir,
Subject: – Rebate of State Levies on Export of Garments- revised rates regarding.
Attention is drawn to Ministry’s Circular Nos.43/2016-Customs dated 31.08.2016 and 47/2016-Customs dated 20.10.2016 regarding implementation of the Scheme for Rebate of State Levies on Export of Garments, 2016 (ROSL Scheme) notified by the Ministry of Textiles.
2. Now the Central Government (Ministry of Textile) has issued Notification No. 12020/03/2016-IT dated 04.11.2016 revising rates of rebate in Schedule I and Schedule II for the ROSL Scheme effective from “the date the Ministry of Finance (Department of Revenue) Notification No. 110/2015-Customs (NT) dated 16.11.2015 stands superseded with revised rates of drawback determined by the Central Government”. This notification may be downloaded from website egazette.nic.in and perused.
3. Accordingly, these revised rates on garment exports under ROSL Scheme are applicable to exports with Let Export Order dates from 15.11.2016 onwards which is the same date the revised AIRs of Drawback in terms of Notification No. 131/2016- Customs (N.T.) take effect for implementation. The EDI implementation of the revised ROSL Scheme rates is being undertaken by the Systems Directorate.
(Dinesh Kumar Gupta)
Director
Tel: 23360581
No disallowance u/s 43B can be made if expenditure has not been not claimed by the assessee in Profit and…
Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section…
Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s…
AO was not justified in making addition by adopting method of extrapolation without bringing any material evidence in support -…
Court can not sit over comparative financial attractiveness of rival offers or to substitute its own view for the decision…
When quantum appeal stands restored to the AO, penalty can not be levied u/s 221(1) of the Income Tax Act…