Drawback classification change: substitution of Schedule entry to cover made-up textile articles and garments for drawback purposes. Amendment to the Drawback Rules substitutes the Schedule entry for S. No. 27, redefining the covered goods as made up articles, garments and all other articles, chiefly made from textile materials, not elsewhere specified, thereby clarifying the tariff classification for drawback purposes; enacted under section 75 of the Customs Act, 1962 and section 37 of the Central Excises and Salt Act, 1944 and effective on Gazette publication.
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Drawback classification change: substitution of Schedule entry to cover made-up textile articles and garments for drawback purposes.
Amendment to the Drawback Rules substitutes the Schedule entry for S. No. 27, redefining the covered goods as made up articles, garments and all other articles, chiefly made from textile materials, not elsewhere specified, thereby clarifying the tariff classification for drawback purposes; enacted under section 75 of the Customs Act, 1962 and section 37 of the Central Excises and Salt Act, 1944 and effective on Gazette publication.
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