AI Drafter 
TaxTMI 
TaxTMI 
Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors.
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.... the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Fourth Schedule to the said Act, when cleared against a duty credit scrip (hereinafter referred to as the said scrip) i....
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....referred as the said Customs Authority); (2) hat the holder of the scrip, who may either be the person to whom the scrip was originally issued or a transferee-holder, presents details of the said scrip to the said Customs Authority along with a letter or proforma invoice from the supplier or manufacturer indicating details of its jurisdictional Central Excise Officer (hereinafter referred as the....
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....advice received from the said Customs Authority and the said undertaking, the said Officer endorses the clearance particulars and validates, on the face of the said written advice, the details of the duties leviable, but for this exemption, which were debited by the said Customs Authority, and keeps a record of such clearances; (6) that the said Officer shall give duly attested copies of the sai....
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....he Ministry of Textiles' notification number 12020/03/2016-IT, dated the 12th August, 2016 notifying the Scheme for Rebate of State Levies on Export of Garments; (c) "made-ups" shall have the same meaning as assigned to it in the Ministry of Textiles' notification number 12015/47/2016-IT, dated the 3rd January, 2017 notifying the Scheme for Rebate of State Levies on Export of Made-ups; (d) &qu....