Duty Drawback – revised procedure for drawal of samples for the purpose of grant of drawback

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..... Sub: Duty Drawback revised procedure for drawal of samples for the purpose of grant of drawback Regarding. Attention of all exporters, importers, custom brokers, members of trade and industry is invited to the procedure for drawal of samples for the purpose of grant of drawback contained in Ministry of Finance Circular No. 34/95-Cust dated 06.04.1995 issued in F No. 609/34/95 .....

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..... cotton knitwear garments falling (i) No sample need be drawn from each consignment if the proper officer is fully satisfied that such knitwear are made out of 100% cotton as clearly so identifiable by visual inspection. (ii) Sample can be drawn at random intervals, say 3 to 6 months, for each exporter and also in case of doubt or where there is special information. Sd/- .....

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