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of <h1>Government Clarifies Duty Drawback for Plastic Fabrics and Tarpaulins Under SS Nos. 63.01 and 63.02.</h1> The circular addresses the issue of duty drawback classification for fabrics, tarpaulins, and other made-up articles made of plastic materials. The Plastics Export Promotion Council raised concerns about Customs & Central Excise Field Formations classifying these items under Chapter 39 instead of SS Nos. 63.01 and 63.02, affecting the drawback rate. The Central Board of Excise & Customs had previously directed classification under Chapter 39, following court judgments. However, the government clarified that the intention is to provide drawback under SS Nos. 63.01 and 63.02, regardless of classification under Chapters 39 or 63. The circular instructs relevant authorities to adjust drawback claims accordingly.
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