All Industry Rate of Duty Drawback on Fabrics, Tarpaulines and other Made-up Articles made of Plastic materials - SS No. 63.01 and 63.02 of the Drawback Table - Regarding

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.... Ministry of Finance (Department of Revenue) New Delhi Subject : All Industry Rate of Duty Drawback on Fabrics, Tarpaulines and other Made-up Articles made of Plastic materials - SS No. 63.01 and 63.02 of the Drawback Table - Regarding The Plastics Export Promotion Council on behalf of various exporters has represented that the Customs & Central Excise Field Formations are denying drawba....

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....s or otherwise, woven from such strips/tapes shall also be classified under Chapter 39 of the Central Excise Tariff. The Hon'ble Supreme Court vide its Order dated 23-8-1996 in the case of Collector v. Ravi Oberoi (Director) M/s. Oberoi Enterprises, has also followed the above mentioned judgment of the Hon'ble M.P. High Court. In this context, it is clarified that the All Industry Rate of Drawb....

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....at in terms of proviso to General Note 10 to the Drawback Table, unless the context otherwise requires, the scope of the specified export products against a Sub-Serial No. in the Drawback Table is the same as such specified goods would have under the First Schedule to the Customs Tariff Act, 1975. It is, however, emphasised that in the case of these items, the context requires otherwise as the int....