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Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors. - 07/2020 - Central Excise - Tariff

Extract

..... rip (hereinafter referred to as the said scrip) issued by 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 the whole of the duty of excise leviable thereon under the Fourth Schedule to the said Act. 2. The exemption shall be subject to the following conditions, namel .....

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Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors. - 07/2020 - Central Excise - Tariff

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..... ification No.38/2020-Customs, dated 21st October, 2020, and this exemption, shall debit the duties leviable, but for this exemption electronically in the customs automated system and send written advice of these actions to the said Officer; (4) that at the time of clearance, the holder of the scrip submits an undertaking addressed to the said Officer that in case of any amount short debited in the said scrip he shall pay on demand an amount equal to the short debit, along with applicable interes .....

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Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors. - 07/2020 - Central Excise - Tariff

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..... lished by the Government of India in the Ministry of Commerce and Industry vide notification number 01/2015-2020, dated the 1st April, 2015 as amended from time to time; (b) “garments” shall have the same meaning as assigned to it in the 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 Minis .....

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Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors. - 07/2020 - Central Excise - Tariff

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