Revision of All Industry (AIRs) of Duty drawback
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....ty drawback - regarding Attention is invited to Circular No, 06/2020 - Customs dated 30^th January, 2020 , issued by the Central Board of Indirect Taxes & Customs, New Delhi, vide F. No. 609/11/2020-DBK. The matter pertains to ' Revision of All Industry (AIRs) of Duty Drawback '. The Government has notified the revised rates of Duty Drawback, also referred to as All Industry Rates ....
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.... AIRS on export of items covered under Chapters 61 and 62 ofthe Schedule (viz. articles of apparel and clothing accessories) made under Special Advance Authorization Scheme (para 4.04A of Foreign Trade Policy 2015-20) in terms of Notification No. 45/2016-Customs dated 13.08.2016. For claiming th9 alternative AIR, the relevant tariff item has to be suffixed with suffix 'D' instead of the us....
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....ther items on account of reasons such as decrease in BCD rate, changes in price (CIF) of imported inputs, FOB value of export goods, import intensity of inputs etc.; Contd.. (v) 31 new tariff items have been introduced in the Schedule pertaining to sectors viz. chemicals (18 items), textiles and readymade garments (6 items), leather articles and footwear (6 items) and glass handicraft/....
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