TaxTMI 
TaxTMI 
Classification of carpets and floor coverings having mixed composition in the Drawback Schedule
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....lhi, the 10th 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). Chief Departmental Representative, Customs, Excise & Service T....
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....2.5%. 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 Schedule, 2007-08 with a drawback rate of 12%, the carpets of mixed composition are being classifi....
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....s 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% cotton, the Board vide letter No. 609/109/2005-DBK dated 11.7.2005 addressed to the Commissioner of Customs(Export), New Custom House, Delhi had clarified that ....
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....l 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 regard to the position explained above, it is clarified that carpets and floor coverings, whether knotted, woven, tufted or others may be classified as carpets or floor coverings of that textile material (wool/ s....