TaxTMI 
TaxTMI 
Rebate of State Levies (ROSL) on Export of made-up articles- Implementation by CBEC
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....reg. Attention of all Importers, Exporters, Customs Brokers, Custodian and members of Trade is invited to CBEC Circular No. 08/2017-Customs dated 20.03.2017 2. The Government of India has decided to extend the RoSL on garment exports to exports of made-up articles covered under Chapter 63 of the AIR Drawback schedule. It is provided based on a budgetary allocation of the Ministry of Textiles und....
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....ld be downloaded from egazette.gov.in and perused. This Public Notice provides the guideline framework for implementation of this scheme. 4. The ROSL scheme is meant for exports of made-up articles that are defined in the scheme as goods falling under Chapters 63 of the Schedule of All Industry Rates of Drawback excluding tariff items 6308, 6309 and 6310 and goods in tariff item 9404 that are exc....
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....le 6 of the Drawback Rules. The definition of export in ROSL scheme does not cover movement of goods from DTA to SEZ units. 6. The claim cum declaration of eligibility has to be made by exporter on drawback exports at item-level. The drawback exports (shipping bill or bill of export) may be standalone or in combination with other schemes. The scheme codes 60- Drawback & ROSL and 61- EPCG, Drawbac....
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.... calculation when shipping bill item has claim for AIR drawback or when the shipping bill item involves export under Rule 7 of Drawback Rules 1995 under claim for Brand Rate of drawback with identifier 9807 followed by tariff item number and suffix "B" of the AIR Drawback Schedule where provisional Drawback of Customs portion is to be paid. 8. All the guidelines for ROSL for garments as....