All Industry Rates of drawback in respect of man-made fabrics falling under Chapter 54,55 and 58 of the Drawback Table - regarding

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....ilk & Rayon Textiles Export Pi-emotion Council and Indian Spinners'" Association have represented to the Board that certain exporters of man-made power loom processed fabrics are using the input - grey fabric imported i-nder Advance Licence/DEEC Scheme and DFRC-cum Drawback Scheme and are availing Central Excise allocations of All industry Rates of Drawback, available to such man-made fabrics. Thi....

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....ack to the exports effected against the duty exemption schemes, the first proviso to the said note allows extension of limited drawback rate to the extent of central excise allocation for such exports effected against DEEC/Advance Licence Scheme or the DFRC Scheme where the Countervailing duty is paid/payable in cash. 3. It is also clarified that the AH Industry Rate of Drawback for the man-made ....

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.... the Handbook of Procedures (EXIM Policy) it is observed that certain norms indicate Fibre/Yarn/POY as an input while others indicate Grey Fabric as an input against the resultant product man-made fabrics. The exporters have also been issued Advance Licences and DFRCs accordingly. Though Fibre/Yarn/POY are chargeable to Central Excise duties, the Grey Fabric is exempted from the Central Excise lev....