Problems faced by the Exporters of Cotton Made-ups in respect of rebate claims - Representation from Cotton Textile Export Promotion Council - Regarding

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.... New Delhi Subject : Problems faced by the Exporters of Cotton Made-ups in respect of rebate claims - Representation from Cotton Textile Export Promotion Council - Regarding. It has been represented by the Cotton Textiles Export Promotion Council in their representation dated 8-4-1996 that their member units are facing difficulties in exporting the cotton made-ups (bed sets, sheets, pillo....

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....ort Drawback General Rules, 1960 in respect of such duty (emphasis given on "such duty"). Similar Provisions have been made in the present Rule 12(3) except that the expression "such duty" does not appear in the said rule, thereby raising the doubts in the minds of the field formations that the facility of rebate and drawback cannot be claimed in respect of the same export goods. 3. Further, it....

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....well as the drawback of duties on cotton fabrics. It is observed that both Central Excise Rules, 1944 and Customs & Central Excises Duties Drawback Rules, 1971 have been promulgated u/s 37 of Central Excises and Salt Act, 1944. By harmonious construction of the two rules, it can be concluded that the rebate claim as well as drawback claim can be given simultaneously provided no double benefit is a....