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        Customs

        Amends notification no. 110/2015-Customs (NT) dated 16.11.2015 to specify All Industry Rates of drawback for export of garments under Special Advance Authorization Scheme under para 4.04A of FTP 2015-20 - 110/2016 - Customs - Non Tariff

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        Drawback rates for garments exported under Special Advance Authorization now specified, with detailed rates for garment chapters and caps. The notification amends the All Industry Rates of drawback for garments exported under Special Advance Authorization issued under paragraph 4.04A of the Foreign Trade Policy by inserting a proviso that (i) substitutes heading A and heading B with heading C and heading D for such exports and (ii) makes entries in the Schedule NIL for all Chapters except Chapters 61 and 62, for which a detailed Table of unit-based drawback rates and caps-distinguishing whether Cenvat facility has been availed-is annexed to the notification.
                        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.

                              Drawback rates for garments exported under Special Advance Authorization now specified, with detailed rates for garment chapters and caps.

                              The notification amends the All Industry Rates of drawback for garments exported under Special Advance Authorization issued under paragraph 4.04A of the Foreign Trade Policy by inserting a proviso that (i) substitutes heading A and heading B with heading C and heading D for such exports and (ii) makes entries in the Schedule NIL for all Chapters except Chapters 61 and 62, for which a detailed Table of unit-based drawback rates and caps-distinguishing whether Cenvat facility has been availed-is annexed to the notification.


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