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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Rules for Duty Drawback on Garments: Cenvat Non-Availment Required for Eligibility Under Central Excise Tariff.</h1> The circular addresses the duty drawback for ready-made garments following the imposition of a 16% Cenvat levy on garments under specific Central Excise Tariff Headings. Previously, these goods were not subject to terminal excise duty, and the drawback rates considered both Customs and Central Excise duties without conditions on Cenvat facility non-availment. To prevent double benefits and field-level issues, drawback eligibility now requires non-availment of Cenvat. For exporters using Cenvat, new entries in the Drawback Table provide Customs allocations. Exporters not under Central Excise may receive higher drawbacks upon declaration of exemption from excise duties and non-availment of Cenvat.
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