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    <title>SCHEME FOR REBATE OF STATE LEVIES ON EXPORT OF GARMENTS</title>
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    <description>The ROSL Scheme provides remission of specified State levies on garment exports in addition to Duty Drawback, with rates and caps set by the Drawback Committee and notified by the Ministry of Textiles. Eligibility requires exporters to constitute an Internal Complaints Committee and to declare they will not claim these levies under any other mechanism; exports under pre-existing Advance Authorisation are excluded. Claims are optional, made at item-level with disbursal through Customs EDI and Ministry budgetary allocation; repayment and recovery follow Duty Drawback procedures where conditions (including receipt of sale proceeds) are not met.</description>
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      <description>The ROSL Scheme provides remission of specified State levies on garment exports in addition to Duty Drawback, with rates and caps set by the Drawback Committee and notified by the Ministry of Textiles. Eligibility requires exporters to constitute an Internal Complaints Committee and to declare they will not claim these levies under any other mechanism; exports under pre-existing Advance Authorisation are excluded. Claims are optional, made at item-level with disbursal through Customs EDI and Ministry budgetary allocation; repayment and recovery follow Duty Drawback procedures where conditions (including receipt of sale proceeds) are not met.</description>
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