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of <h1>India Extends Rebate Scheme to Made-Up Articles Exports Under Chapter 63; New Rules Effective From March 23, 2017.</h1> The Government of India has extended the Rebate of State Levies (RoSL) scheme to include exports of made-up articles under Chapter 63 of the AIR Drawback schedule. This initiative, managed by the Central Board of Excise and Customs (CBEC), follows the framework established for garment exports. The scheme applies to exports with Let Export Order dates from March 23, 2017, and includes specific rebate rates and caps. Exporters must declare eligibility at the item level, using designated scheme codes. The scheme excludes certain tariff items and exports under the Advance Authorization Scheme. Guidance for implementation is provided to ensure smooth operation.
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