https://www.taxtmi.com/circulars?id=1294 All Industry Rates of drawback for man-made fabrics (Chapters 54, 55 and 58) are based on central excise duty incidence on inputs (yarn, dyes, chemicals, packing); grey fabric is excise-exempt and exports using grey fabric under Advance Licence/DEEC/DFRC do not merit All Industry Rates. Past exports using grey fabric should be reviewed and excess drawback recovered, and future shipping bills must declare inputs so drawback is allowed only where inputs are duty-paid or duty would be payable. en-us Tue, 16 Jan 2001 00:00:00 +0530 Thu, 11 Jun 2009 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1294 All Industry Rates of drawback for man-made fabrics (Chapters 54, 55 and 58) are based on central excise duty incidence on inputs (yarn, dyes, chemicals, packing); grey fabric is excise-exempt and exports using grey fabric under Advance Licence/DEEC/DFRC do not merit All Industry Rates. Past exports using grey fabric should be reviewed and excess drawback recovered, and future shipping bills must declare inputs so drawback is allowed only where inputs are duty-paid or duty would be payable. Circulars Customs Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1294