TMI BlogAcceptance of self-declaration as to the non-availment of Cenvat facility for extending the duty drawbackX X X X Extracts X X X X X X X X Extracts X X X X ..... ion as to the non-availment of Cenvat facility for extending the duty drawback . Attention is invited to the Ministry’s Circular No.8/2003-Cus, dated 17 th February, 2003 and Circular No.65/2003-Cus dated 28.7.2003. Through these Circulars, issued in the wake of Kelkar Committee’s recommendations, it was prescribed that henceforth the manufacturer-exporters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de garment sector, has decided to extend the Simplified Export Procedure to the ready made garments (both- knitted and woven categories) because these manufacturers primarily export almost all of their production and their clearances of rejects and waste for home consumption are minimal. Therefore, according to this procedure, their exports can be cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 5. However, in order to safeguard revenue and to rule out the possibility of any mis-declaration by the exporters, it is considered necessary that the declarations given by the exporters be selectively picked up and sent to the jurisdictional Central Excise field formations for random verification. Commissioner of Customs may kindly devise a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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