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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 scheme transition: new RoSCTL replaces prior RoSL and converts claims into duty credit scrips. The Ministry of Textiles has established the RoSCTL scheme effective 7 March 2019, replacing the prior RoSL scheme for garments and made-ups; RoSL claims will be processed only for shipping bills with LEO dates up to 6 March 2019. Benefits under RoSCTL will be administered as DGFT-issued duty credit scrips on the MEIS model; detailed claiming, issuance, and usage procedures are pending, and existing claims filed under RoSL scheme codes will be treated as RoSCTL claims during transition.
                          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 scheme transition: new RoSCTL replaces prior RoSL and converts claims into duty credit scrips.

                                The Ministry of Textiles has established the RoSCTL scheme effective 7 March 2019, replacing the prior RoSL scheme for garments and made-ups; RoSL claims will be processed only for shipping bills with LEO dates up to 6 March 2019. Benefits under RoSCTL will be administered as DGFT-issued duty credit scrips on the MEIS model; detailed claiming, issuance, and usage procedures are pending, and existing claims filed under RoSL scheme codes will be treated as RoSCTL claims during transition.


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