Seeks to withdraw BCD exemption, available to specified fabrics, of value equivalent to 1% of the FOB value of exports in the preceding financial year, for manufacture of textile garments for exports, subject to the specified conditions [S. No. 284A of Notification No. 12/2012-Customs dated 01.03.2012 refers] - 62/2016 - Customs -Tariff
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Withdrawal of BCD exemption for specified textile inputs removes prior export-linked duty benefit for garment manufacture. The notification withdraws the BCD exemption for goods at serial no. 284A - the exemption that afforded a benefit equivalent to 1% of the FOB value of exports for inputs used in manufacture of textile garments for export - by inserting clause (dd) in the proviso to the Table of Notification No.12/2012 Customs, making the withdrawal effective on and after the first day of January, 2017.
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.
Withdrawal of BCD exemption for specified textile inputs removes prior export-linked duty benefit for garment manufacture.
The notification withdraws the BCD exemption for goods at serial no. 284A - the exemption that afforded a benefit equivalent to 1% of the FOB value of exports for inputs used in manufacture of textile garments for export - by inserting clause (dd) in the proviso to the Table of Notification No.12/2012 Customs, making the withdrawal effective on and after the first day of January, 2017.
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