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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 and levies: new RoSCTL replaces prior scheme with duty credit scrips and transitional claim rules. RoSCTL replaces the prior Rebate of State Levies scheme with rebate rates notified by the Ministry of Textiles; claims under the old scheme are to be processed only for shipping bills with LEO dates up to the day before RoSCTL's commencement. DGFT will issue benefits as MEIS type duty credit scrips and detailed claiming, issuance and usage procedures are being finalised; until then, claims filed under existing scheme codes will be treated as RoSCTL claims. Systems updates are underway and staff must follow these instructions as standing orders.
                          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 and levies: new RoSCTL replaces prior scheme with duty credit scrips and transitional claim rules.

                                RoSCTL replaces the prior Rebate of State Levies scheme with rebate rates notified by the Ministry of Textiles; claims under the old scheme are to be processed only for shipping bills with LEO dates up to the day before RoSCTL's commencement. DGFT will issue benefits as MEIS type duty credit scrips and detailed claiming, issuance and usage procedures are being finalised; until then, claims filed under existing scheme codes will be treated as RoSCTL claims. Systems updates are underway and staff must follow these instructions as standing orders.


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