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TMI BlogRebate of State Levies (RoSL) on Export of made-up articles – Implementation by CBEC – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... Generals of CBEC All Chief Commissioners / Directors General of CBEC All Pr. Commissioners / Commissioners of CBEC Director General of Systems & Data Management Principal Chief Controller of Accounts, CBEC Madam/Sir, Subject: Rebate of State Levies (RoSL) on Export of made-up articles - Implementation by CBEC - reg. The Government of India has decided to extend the RoSL on garment exports to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment (Ministry of Textiles) has issued Notification No.12015/47/2016-IT dated 15.03.2017 notifying the rates of rebate in Schedule 3. These notifications should be downloaded from egazette.gov.in and perused. This Circular provides the guideline framework for implementation of this scheme. 3. The ROSL scheme is meant for exports of made-up articles that are defined in the scheme as goods falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try Rates of Drawback for Chapters 63. The rebate is not applicable on exports made under Advance Authorization Scheme with claim of duty drawback under Rule 6 of the Drawback Rules. The definition of export in ROSL scheme does not cover movement of goods from DTA to SEZ units. 5. The claim cum declaration of eligibility has to be made by exporter on drawback exports at item-level. The drawback e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes and caps of rebate specified in ROSL scheme. The rate and cap of rebate for a tariff item as shown in columns (4) and (5), of said Schedule 3 is used for calculation when shipping bill item has claim for AIR drawback or when the shipping bill item involves export under Rule 7 of Drawback Rules 1995 under claim for Brand Rate of drawback with identifier 9807 followed by tariff item number and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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