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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Merchant Exporters of Knitted Garments Can Claim Higher Duty Drawbacks with Declarations from March 1, 2002.</h1> The circular addresses challenges faced by merchant exporters in claiming duty drawbacks on garments. Initially, woven garments were subject to Central Excise duty, leading to higher drawback rates for non-CENVAT users. Knitted garments, now also subject to this duty, face similar issues. The Ministry has decided that knitted garment exporters should receive the same treatment as woven garment exporters, allowing them to file declarations instead of CENVAT non-availment certificates to claim higher drawbacks. This applies to exports from March 1, 2002, onwards. Customs officers are instructed to verify declarations, and public notices should be issued accordingly.
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