Simultaneous availement of both notifications i.e. 29/2004 CE & 30/2004 CE

[deepak kalambate]

Dear Sir,

We are textile manufacturer exporter would like to avail both notifications i.e. 29/2004 CE & 30/2004 CE Simultaneously.

Total sales ratio is 60% Export and 40% Local

Presently we are availing  29/2004 CE

Pl advise procedure.

[rakshit verma]

Notification No. 29/04 is no more in existence. Now, there is no duty on Garments if no cenvat credit is taken,

Regards

Rakshit

emakil: [email protected]

Mob: 09810525780

AI Summary

Duty exemption on garments available only where no cenvat credit is claimed following repeal of the earlier notification. The earlier notification relied upon (29/2004 CE) has been withdrawn and cannot be availed; garments are presently exempt from duty only when no cenvat credit is claimed, so simultaneous use of the withdrawn notification and other reliefs is not permissible and exemption depends on foregoing input credit.