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TMI BlogImplementation of Rebate of State Levies (ROSL) SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... Implementation of Rebate of State Levies (ROSL) Scheme Attention of all Exporters/ Customs Brokers/ Members of Trade is invited to the Scheme for implementation of Rebate of State Levies on export of made-ups (ROSL -Made-ups) notified vide Notification No. 12015/47/2016-IT dated 03.01.2017 by Ministry of Textiles. Further, the Central Government (Ministry of Textiles) has issued Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing. The ROSL Scheme is not mandatory for an exporter. Therefore, an exporter has to make a conscious choice to opt for the ROSL Scheme (including under the aforementioned Circular) along with a declaration of eligibility for the rate and rebate. 3. The claim cum declaration of eligibility has to be made by the exporter by using specified scheme codes for drawback exports, at the item le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper scheme codes, the ROSL benefit would not be available. 4. ROSL REBATE: The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in the ROSL Scheme. (For further details refer to CBEC Circular 08/2017 -Cus). As the Scheme is extension of ROSL for garments, all changes applicable to ROSL for garments apply mutatis mutandis to ROSL for made-up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnal Complaints Committee (ICC) where applicable, in pursuance of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 has been constituted. RES vendors may ensure that their RES versions are complaint to changes in (1) (3) as stated above. SB Message format has also been revised accordingly. 6. ROSL DISBURSAL: ROSL would be disbursed in simil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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