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F. No. 600/62.01 & 62.09/99 -DBK
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.