TMI BlogProblems faced by Merchant Exporters regarding availment of drawback on garments – regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ed to Ministry's Circular No.54/2001-Cus. dated 19.10.2001 and 64/2001-Cus dated 19.11.2001, issued to address the specific problems of merchant-manufacturer exporters of garments in claiming duty drawback. 2. In the Union Budget, 2001-2002, duty of Central Excise was imposed on ready-made woven garments. Therefore, entries were created in the Drawback Table, 2001-2002, with higher drawback rates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no such facility is availed. Certain trade bodies have brought it to the notice of the Board that the exporters of knitted garments are facing difficulties as the Customs officers in the field formations have been insisting on the production of a certificate regarding non-availment of CENVAT facility. The trade has represented that the position of knitted garments is not different from the one ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular. 5. Since, the Central Excise levy on knitted garments has come into effect from 1.3.2002, all the exports effected on or after this date shall be eligible for this facility. Therefore, all the pending cases may be settled accordingly. 6. Commissioner of Customs shall get the veracity of these declarations verified by following the same procedure as is detailed in paragraph 8 of the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve mentioned goods, hereby declare that - (a) we are not registered with Central Excise authorities, (b) we have not paid any Central Excise duty on these goods, and (c) we have not availed of the Cenvat facility under the CENVAT Credit Rules, 2001 or any notification issued thereunder, and (d) we have not authorised any supporting manufacturer/job-worker to pay excise duty and discharge the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b worker ( s) alongwith the name of the Jurisdictional Central Excise Commissionerate/Division/Range: 5. Address of the Manufacturing Unit(s)/ Job Work Premises: We, M/s. _________________, the supporting manufacturers / job workers declare that we (a) are not registered with Central Excise authorities, (b) have not paid any Central Excise duty on these goods, and (c) have not availed of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|