Classification of carpets and floor coverings having mixed composition in the Drawback Schedule

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....venue Central Board of Excise & Customs New Delhi, the 10^th January, 2008 To All Chief Commissioners of Customs, All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs/Customs (Prev.)/Customs & Central Excise/Central Excise. DG, CEIB, New Delhi. DG, Central Excise Intelligence/DGRI/DG(Export Promotion) DGI/DG, NACEN/DG (Systems & Data Management)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mber 570201 which covers carpets of wool or fine animal hair with a drawback of 12.5%.  It has been further stated that in the Drawback Schedule, 2006-07 such items were being classified under the entry 570203 which read "others including of man-made fibers"  with drawback rate of 9%. However, after creation of a separate entry for carpets and floor coverings of MMF in the Drawback Sched....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....25/2007-Cus, dated 16.7.07 that hand knotted woolen carpets usually contain cotton yarn varying between 10% to 30% which is used as warp as well as backing and that these carpets may be allowed drawback  @12.5% under Drawback Schedule S.No. 570101 which   specifically covers knotted carpets of wool.  Earlier,  in case of export of carpets having 60% silk, 30% wool and 10% ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of cotton, flax, hemp or jute in the case of machine-made carpets.  The HSN notes under  heading 5702 which covers woven carpets and floor coverings state that the pile yarn is usually of wool or a wool/nylon mixture, but it may also be of cotton, polyamide, acrylic, viscose or a blend of these fibers. The ground fabric is usually of cotton, jute or polypropylene.  4. Having reg....