Revision of All Industry (AIRs) of Duty drawback

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....rcular No, 06/2020 - Customs dated 30th 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 (AIR), vide Notification No.07/2020-Customs (N.T.) dated 28....

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....edule (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 usual suffix 'B' mentioned above; (iii) AIRS of Duty Drawb....

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.... (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/ art ware (I item). Descriptions of three tariff items in Chapters 42 viz. TIS 42020102....