Circular No.: ES/345/2020-21 27th October, 2020
To: Members of the Council
Sub: Notification regarding exemption of duties of Customs against scrips issued under the RoSL scheme for apparel and made-ups sectors
CBIC has issued Notification No. 38/2020-Customs dated 21st October, 2020 regarding exemption of duties of Customs against scrips issued under the RoSL scheme for apparel and made-ups sectors. This shall be in accordance with paragraph 4.01(d) of FTP 205-20 read with paragraphs 4.97 and 4.98 of HBP 2015-20 from -
(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs Tariff Act); and
(b) the whole of additional duty leviable thereon under sub sections (1), (3) and (5) of section 3 of the said Customs Tariff Act.
The exemption shall be subject to the following conditions, namely:-
(1) The duty credit in the said scrip is issued -
(a) against exports of garments and made-ups under the RoSL scheme where the order permitting clearance and loading of goods for exportation under section 51 of the said Act has been made on or after 20th October, 2016 for garments, on or after 23rd March, 2017 for made-ups, and till 6th March, 2019 for the said goods.
(b) against exports of the said goods as per the respective rate and cap as notified by the Ministry of Textiles from time to time and in operation at the time of the order permitting clearance and loading of goods for exportation under section 51 of the said Act;
(2) The exporter has not claimed or shall not claim credit or rebate or refund or reimbursement of the State levies rebated under RoSL scheme under any other mechanism.
(3) The rebate under the RoSL scheme shall not be applicable for exports made against the Advance Authorisation Scheme under FTP 2015-20.
(4) The said scrip is registered with the Customs authority at the port of registration specified on the said scrip.
(5) The said scrip is produced before the proper officer of Customs at the time of clearance for debit of the duties leviable on the goods and the proper officer of Customs after taking into account the debits already made under this exemption and debits made under the Notification No.07/2020-Central Excise, dated 21st October, 2020 shall ensure the debit of the duties leviable on the goods, but for this exemption..
(6) The said scrip and goods imported against it shall be freely transferable.
(7) Where the importer does not claim exemption from the additional duty of customs leviable under sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act, he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs.
(8) The importer shall be entitled to avail of the drawback against the amount debited in the said scrip.
(9) The importer shall be entitled to avail drawback or CENVAT credit against the amount debited in the said scrip.
Members may kindly make a note of the above.