MANU/CUCR/0023/2021
Ministry : Ministry of Finance
Department/Board : Central Board of Indirect Taxes and Customs
Circular No. : 22/2021-Customs
Date : 30.09.2021
Notification/ Circulars Referred : Notification No. 77/2021-Customs (N.T.) dated 24.09.2021 MANU/CUSN/0112/2021;No. 75/2021-Customs (N.T.) dated 23.09.2021 MANU/CUSN/0110/2021;Notification No. 12015/11/2020-TTP dated 13.08.2021 MANU/TEXT/0007/2021;No. 14/26/2016-IT(Vol. II) dated 08.03.2019 MANU/TEXT/0008/2019;Circular No. 15/2021-Cus dated 15.07.2021 MANU/CUCR/0016/2021
Citing Reference:
Notification No. 77/2021-Customs (N.T.) dated 24.09.2021 MANU/CUSN/0112/2021 Referred
No. 75/2021-Customs (N.T.) dated 23.09.2021 MANU/CUSN/0110/2021 Referred
Notification No. 12015/11/2020-TTP dated 13.08.2021 MANU/TEXT/0007/2021 Referred
No. 14/26/2016-IT(Vol. II) dated 08.03.2019 MANU/TEXT/0008/2019 Referred
Circular No. 15/2021-Cus dated 15.07.2021 MANU/CUCR/0016/2021 Referred
To
All Principal Chief Commissioners/Chief Commissioners of Customs/
Customs (Preventive)/Customs & Central Tax and
All Principal Directors General/Directors General under CBIC
Madam/Sir,
Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments/made-ups
Your attention is drawn to Notification No. 77/2021-Customs (N.T.) dated 24.09.2021 issued under section 51B of the Customs Act, regarding issue of scrips, its use, transfer and the conditions and restrictions governing them and No. 75/2021-Customs (N.T.) dated 23.09.2021 issued under Section 51B read with section 157 of said Act regarding Regulations for use, transfer, maintenance etc. of Electronic Duty Credit Ledger. The notification N........