TaxTMI 
TaxTMI 
Eligibility of cotton bathmats/rugs for grant of duty credit scrip under VKGUY/FPS of FTP.
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.... duty credit scrip under VKGUY/FPS of FTP. Hand-made carpets and other textile floor coverings, covered under Chapter 57 of ITC (HS) Classification Book, are eligible for duty credit scrip under Focus Product Scheme at the rate of 5% for exports made with effect from 23-2-2009. Before 23-2-2009, these were eligible for duty credit scrip under VKGUY/FPS at different rates. 2. The Trade and Indust....
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....the design and colour combination is done manually, the base fabric/canvas is cut manually to give it the desired shape;; filling of different colours with the needle of the sewing machine is done by moving the base fabric/canvas by hands; after finishing the tufting, uneven threads are cut by hands with the help of a scissor and sheering and embossing is also done by hand with the help a scissor ....
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.... only cotton bathmats/rugs or machine-made cotton bathmats/rugs or machine-tufted cotton bathmats/rugs, the exports of the same should be considered for the benefit of duty credit scrip at the rate of 5% under the Focus Product Scheme for exports made from 23.2.2009 onwards, and earlier under VKGUY/FPS, at the applicable rates, after obtaining a self declaration from the exporter as under: "It i....
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....s are required to describe the product in the shipping bill as tufted cotton bathmats/rugs and also to give a self declaration as under: "It is certified that tufted cotton bathmats/rugs, exported under the Shipping Bill No.--------dated -------(to write all Shipping Bill Nos., if more than one), and against which the benefit under Focus Product Scheme under ITC (HS) Code 5703 or 5705 (to write ....