TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification Issued: Leather Sandals Misclassified as Chappals, Affecting Drawback Rates Under SS No.64.13.</h1> The circular addresses the classification of leather sandals for the purpose of determining the applicable All Industry Rates of Drawback under SS No.64.13. The Council for Leather Exports reported that Customs Authorities incorrectly classify leather sandals as leather chappals, resulting in lower drawback rates. The Board clarifies that sandals, characterized by an open design and potentially without back straps, require higher quality inputs and finishing than chappals, justifying a higher drawback rate. Customs officials are instructed to assess products based on this definition and accompanying documentation. The circular requests dissemination of this clarification to relevant staff and trade entities.
TaxTMI 
