Drawback — Articles of apparel and clothing accessories, knitted or crocheted — Amendment to Notification No. 26/2003-Cus. (N.T.) - 077/03 - Customs - Non Tariff
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Drawback rates amended for knitted apparel: FOB-based percentages and per-piece ceilings now specified where CENVAT not availed. Amendment to Notification No.26/2003-Customs(N.T.) replaces table entries in Chapter 61 for specified knitted or crocheted apparel where CENVAT has not been availed, prescribing FOB-based drawback percentages with corresponding maximum per-piece limits and associated column rates. The substitution affects shirts/blouses/tops, trousers/pants, cotton sweaters/cardigans/pullovers, knitted dresses (including pyjama suits and nightgowns) and other knitwear/hosiery made of cotton, polyester or cellulosic yarn. The amendment is effective from 7th April 2003 and is issued under the Customs and Central Excise Duties Drawback Rules, 1995.
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 amended for knitted apparel: FOB-based percentages and per-piece ceilings now specified where CENVAT not availed.
Amendment to Notification No.26/2003-Customs(N.T.) replaces table entries in Chapter 61 for specified knitted or crocheted apparel where CENVAT has not been availed, prescribing FOB-based drawback percentages with corresponding maximum per-piece limits and associated column rates. The substitution affects shirts/blouses/tops, trousers/pants, cotton sweaters/cardigans/pullovers, knitted dresses (including pyjama suits and nightgowns) and other knitwear/hosiery made of cotton, polyester or cellulosic yarn. The amendment is effective from 7th April 2003 and is issued under the Customs and Central Excise Duties Drawback Rules, 1995.
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