Rebate of Central Excise duty under Rule 12(1)(b) of the Central Excise Rules, 1944 on processing of fabrics used in manufacture of made-up articles of cotton and man-made textiles exported out of India- Regarding.

All Industry Rate of Drawback supersedes prior rebate circulars, rendering earlier excise rebate guidance on fabrics infructuous.

Earlier Central Excise circulars permitting rebate for duty on processing of fabrics used in manufacture of exported made-up textile articles were based on the prior Drawback Schedule. Adoption of an All Industry Rate of Drawback, effective 23.10.96, which accounted for excise duty on fabrics in computing drawback rates and deleted the prior note, rendered those circulars infructuous and they are treated as withdrawn w.e.f. 23.10.96.