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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Duty Payment for Cotton Fabrics u/r 96DD: Pay Only at Clearance for Home Use or Export.</h1> The circular addresses the payment of base fabrics duty on cotton fabrics removed under Rule 96DD for embroidery. It clarifies that this duty is not payable before the start of the shift when compounded embroidered duty is due. The duty becomes applicable only when the embroidered fabrics are cleared for home consumption or export. For exports claiming a rebate, the duty is payable at clearance, but for exports under bond, no duty is required if the correct procedures are followed. The rebate rate under Notification No. 162/69 does not account for duty paid on base fabrics. Field formations should be informed accordingly.
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