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........