Duty drawback amendment clarifies drawback rates and inserts tariff entries for readymade garments and shawls when CENVAT claimed. Amendment inserts new sub-serial entries establishing distinct drawback provisions and specified rates for certain readymade garments and multiple categories of woollen and blended shawls, including exclusions for particular materials and limited duty-free import of tags/labels; entitlement under each new entry is expressly conditioned on 'when CENVAT facility has been availed,' and certain existing entries are amended to append the condition 'when CENVAT facility has not been availed.'
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Provisions expressly mentioned in the judgment/order text.
Duty drawback amendment clarifies drawback rates and inserts tariff entries for readymade garments and shawls when CENVAT claimed.
Amendment inserts new sub-serial entries establishing distinct drawback provisions and specified rates for certain readymade garments and multiple categories of woollen and blended shawls, including exclusions for particular materials and limited duty-free import of tags/labels; entitlement under each new entry is expressly conditioned on "when CENVAT facility has been availed," and certain existing entries are amended to append the condition "when CENVAT facility has not been availed."
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