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        Customs

        Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)

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        Rebate of state and central taxes on garment exports now issued as duty credit scrips, with transitional claim handling. RoSCTL replaces the former RoSL for garments and made-ups and provides rebates via MEIS-type duty credit scrips issued under procedures to be finalised; claims under RoSL will be processed only for shipping bills with LEO dates up to the discontinuation date, and existing claims filed under prior scheme codes will be treated as RoSCTL claims during the transition while systems and field guidance are updated.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Rebate of state and central taxes on garment exports now issued as duty credit scrips, with transitional claim handling.

                              RoSCTL replaces the former RoSL for garments and made-ups and provides rebates via MEIS-type duty credit scrips issued under procedures to be finalised; claims under RoSL will be processed only for shipping bills with LEO dates up to the discontinuation date, and existing claims filed under prior scheme codes will be treated as RoSCTL claims during the transition while systems and field guidance are updated.


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