Payment of base fabrics duty in respect of cotton fabrics removed under Rule 96DD for embroidery - Point regarding

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..... of India Ministry of Finance (Department of Revenue) New Delhi Subject : Payment of base fabrics duty in respect of cotton fabrics removed under Rule 96DD for embroidery - Point regarding Attention is invited towards Board's F. No. 223/11/88-CX.6, dated the 18th April, 1988 (Circular No. 32/88-CX.6) under which it has been clarified that base fabrics duty will not be payable at .....

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..... when the embroidered fabrics are cleared either for home consumption or for export. In case of exports under claim for rebate, base fabrics duty would be payable at the time of clearance of the embroidered fabrics. However, in case of export under bond, no base fabrics duty would be payable provided the procedure prescribed for export under bond is complied with. It may also be clarified that r .....

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