Custom

Revised drawback rebate rates-State Levies on Garments Export. Custom Circular and Ministry of Textile Notification

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date the Ministry of Finance (Department of Revenue) Notification No. 110/2015-Customs (NT) dated 16.11.2015 stands superseded with revised rates of drawback determined by the Central Government”.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

Share

Recent Posts

  • Income Tax

Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.

ITAT power to pass such orders "as it thinks fit" implies a judicial discretion to be exercised within the parameters…

22 hours ago
  • Income Tax

Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT

Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…

3 days ago
  • ICAI

Last date to submit MEF 2026-27 extended to 09.09.2026

ICAI has extended the last date to online submit Multipurpose Empanelment Form (MEF)- 2026-27 from 29th August 2026 to 9th…

3 days ago
  • Income Tax

Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand

Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…

5 days ago
  • Income Tax

Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts

The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…

6 days ago
  • Income Tax

TDS can’t be denied for non deposit of tax deducted by the deductor – High Court

One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…

7 days ago