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Notification regarding exemption of duties of Customs against scrips issued under the RoSL scheme for apparel and made-ups sectors - 38/2020 - Customs -Tariff

Extract

..... the Regional Authority under the Scheme for Rebate of State Levies on export of garments and made-ups (hereinafter referred to as the RoSL scheme) in accordance with paragraph 4.01(d) of the Foreign Trade Policy read with paragraphs 4.97 and 4.98 of the Handbook of Procedures from - (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs Tariff Act); and (b) the whole of additional d .....

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Notification regarding exemption of duties of Customs against scrips issued under the RoSL scheme for apparel and made-ups sectors - 38/2020 - Customs -Tariff

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..... r RoSL scheme under any other mechanism; (3) that the rebate under the RoSL scheme shall not be applicable for exports made against the Advance Authorisation Scheme under the Foreign Trade Policy 2015-20; (4) that the said scrip is registered with the Customs authority at the port of registration specified on the said scrip; (5) that the said scrip is produced before the proper officer of Customs at the time of clearance for debit of the duties leviable on the goods and the proper officer of Cus .....

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Notification regarding exemption of duties of Customs against scrips issued under the RoSL scheme for apparel and made-ups sectors - 38/2020 - Customs -Tariff

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..... credit of additional duty leviable under sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act against the amount debited in the said scrip; Explanation. - For the purposes of this notification, - (a) "capital goods" has the same meaning as assigned to it in paragraph 9.08 of the Foreign Trade Policy; (b) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India in the Ministry of Commerce and Industry vide noti .....

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Notification regarding exemption of duties of Customs against scrips issued under the RoSL scheme for apparel and made-ups sectors - 38/2020 - Customs -Tariff

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