TMI BlogAll Industry Rates of Duty Drawback, 2011-12 - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... of Duty Drawback, 2011-12 - Reg. Sir/ Madam, As you are aware, the All Industry Rates (AIR) of Duty Drawback 2011-12 were notified vide Notification No. 68/2011-Cus. (N.T.) dated 22.09.2011. These rates have come into effect on 01.10.2011. Subsequently, the Ministry has received representations on the Drawback Schedule 2011-12 from Export Promotion Councils, Trade associations and individual segments of industry. The representations broadly relate to doubts on classification of items (mainly erstwhile DEPB items) in the Schedule, duty drawback rates, value caps and other miscellaneous matters. 2. The representations have been duly examined and certain amendments / changes, wherever required, have since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l such representations have been examined and wherever there was merit in the representation, it has been decided to replicate the existing entry/entries appropriately under the tariff heading as has been sought by exporters. However, while replicating these entry/entries, the existing entry/entries in the Schedule have been retained so as to avoid any disputes. Further, in all such cases where existing entries have been replicated, due care has been taken to ensure that the rates of duty drawback / value caps (wherever assigned) are the same for both the existing entries as well as the replicated entries. 6. It may be noted that the replication of entries as discussed in para 4 and 5 above and the insertion of Note 3(A) as discus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff items and descriptions of goods in the Customs Tariff only upto four-digit level. Hence, so long as the alignment is there at the four digit level, there should not be any difficulty for exporters to claim drawback as per the rate specified in the Drawback Schedule, notwithstanding the fact that there may be difference in the classification of the said item at six or more digit level. 9. Doubts have been expressed regarding simultaneous availment of benefits under Advance License / Advance Authorization Scheme along with All Industry Rates of duty drawback. In this regard attention is invited to the sub para (b) of para (8) of the notes and conditions of the notification No. 68/2011-Cus. (N.T.) dated 22.09.2011. It stipula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68/2011-Cus. (N.T.) dated 22.09.2011, which defines the article of leather as any article wherein 60% or more of the outer visible surface area is of leather. It is therefore clarified that the leather garment is classifiable under tariff item 420301 as Articles of apparel, made of leather , if 60% or more of the outer visible surface area is of leather and under tariff item 420302 as Articles of apparel, made of leather in combination with other materials if the area of leather is less than 60% of the outer visible surface area. 12. It may please be noted that all changes / amendments as have been carried out through the amending notification No. 75 / 2011-Cus. (N.T.), dated 28.10.2011, come into effect retrospectively from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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