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TMI BlogImplementation of Rebate of State Levies (ROSL) SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... (ROSL) Scheme Attention of all Exporters/ Customs Brokers/ Members of Trade is invited to the Scheme for implementation of Rebate of State Levies on export of made-ups (ROSL -Made-ups) notified vide Notification No. 12015/47/2016-IT dated 03.01.2017 by Ministry of Textiles. Further, the Central Government (Ministry of Textiles) has issued Notification No. 12015/47/2016-IT dated 15.03.2017 notifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an exporter. Therefore, an exporter has to make a conscious choice to opt for the ROSL Scheme (including under the aforementioned Circular) along with a declaration of eligibility for the rate and rebate. 3. The claim cum declaration of eligibility has to be made by the exporter by using specified scheme codes for drawback exports, at the item level. The options in permutation with the ROSL Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the ROSL Scheme. (For further details refer to CBEC Circular 08/2017 -Cus). As the Scheme is extension of ROSL for garments, all changes applicable to ROSL for garments apply mutatis mutandis to ROSL for made-ups. 5. ENSURING AVAILMENT OF ROSL: The following changes have been made in the Shipping Bill Checklist and ICEGATE for Exporters to confirm that their choice has been reflected co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may ensure that their RES versions are complaint to changes in (1) & (3) as stated above. SB Message format has also been revised accordingly. 6. ROSL DISBURSAL: ROSL would be disbursed in similar manner as ROSL for garments. For speedy disbursal, Exporters may ensure that the Account Number already registered for drawback disbursal is live and valid, as the ROSL disbursal would be made to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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