Rebate of Central Excise duty under Rule 12(1)(b) of the Central Excise Rules, 1944 on processing of fabrics used in manufacture of made-up articles of cotton and man-made textiles exported out of India- Regarding.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... try of Finance Department of Revenue Central Board of Excise Customs, New Delhi Subject: Rebate of Central Excise duty under Rule 12(1)(b) of the Central Excise Rules, 1944 on processing of fabrics used in manufacture of made-up articles of cotton and man-made textiles exported out of India- Regarding. I am directed to draw your attention to Board's Circular NO. 209/43/96-CX .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s already been clarified in para 5 that "in case of made-up articles made from textile fabrics, the Central Excise duty incidence suffered on the fabrics has been considered while working out the rates of drawback. Therefore, the existing note has been deleted in order to remove the ambiguity in the admissibility of the All Industry Rates of Drawback on such export products. 4. In view of the ab .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X