Ministry of Textiles

15.03.2017

Civil

Rates for Rebate of State Levies on Made-UPS

MANU/TEXT/0009/2017

In pursuance of the decision of the Government of India to initiate measures for reforms to boost employment generation in the employment intensive textile and apparel sector, and approval of a new scheme for remission of State Levies on garments which has now been extended to made-ups, the Ministry of Textiles has notified the scheme to provide for the remission of State levies on export of made-ups through the mechanism of rebate. The scheme is called the Scheme for Rebate of State Levies on Export of made-ups 2017. (hereinafter referred to as the ROSL Scheme).

The rates for the ROSL Scheme are hereby notified as schedule 3 annexed to this notification. The rates of rebate are not divisible into any component of tax or input and are provided only on average basis calculated in a like manner as the All Industry Rates of Drawback. This notification shall come into force with effect from 23rd March 2017. The amount of rebate shall be calculated using the FOB value. The rate of rebate with cap for a tariff item as shown in columns (4)&(5) of Schedule 3 of rates being notified shall be applied for calculation when the item has claim for AIR Drawback or export under claim for brand rate drawback with claim for provisional Customs portion of AIR.

4. Ministry of Textiles also hereby makes the following amendments in the Notification of the Ministry of Textiles No.12015/47/2016-IT dated 3rd January 2017 regarding Scheme for Rebate of State Levies on Export of Made-ups, namely-

Para 4.2 shall be replaced by the following:

"4.2 The rate and rebate shall be applicable only to exporters who have constituted an Internal Complaints Committee (ICC) in pursuance of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013, and the exporter has not claimed or shall not claim credit/rebate/refund/reimbursement under any other mechanism in respect of the goods being exported".

In clause 7 relating to repayment by claimant/recovery and dispute resolution after sub clause 7.2 the following shall be inserted:

"7.3 The procedure for recovery: Officer of CBEC shall issue a letter to exporter under Para 7 of ROSL Scheme ; (i) informing the rebate amount to be paid back and the date from which interest thereon is due ,and (ii)requesting the exporter to deposit the full sum within 30 days in the account head of Ministry of Textiles and submit proof of deposit to office of the Textile Commissioner within 60 days of date of issue of the said letter, and (iii) informing that any such amount remaining to be reconciled would be recovered by the Textile Commissioner

A copy of this letter shall be endorsed to the office of the Textile Commissioner.

7.4 Where any amount of rebate and/or interest remains due from the exporter, the Textile Commissioner shall prepare and sign a certificate specifying the amount due from the exporter and send it to the concerned Collector of the district to recover that amount as if it were arrears of land revenue.

7.5 Residual issues related to the Scheme arising subsequently shall be considered by Secretary, Ministry of Textiles whose decision shall be final and binding."

Tags : Levies Rate Rebate

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