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TMI BlogSchemes for Rebate of State and Central Taxes and Levies (RoSCTL) and Additional Ad-hoc Incentive for export of garments and made-upsX X X X Extracts X X X X X X X X Extracts X X X X ..... ision Dated 19th February, 2020 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs Central Tax and All Principal Directors General/Directors General under CBIC Madam/Sir, Subject: - Schemes for Rebate of State and Central Taxes and Levies (RoSCTL) and Additional Ad-hoc Incentive for export of garments and made-ups. As you ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f rebate under RoSCTL scheme vide notification No. 14/26/2016-IT (Vol.ll) dated 08.03.2019. Following the discontinuation of ROSL scheme and introduction of the RoSCTL scheme w.e.f. 07.03.2019, the Board had issued Circular No. 10/2019-Customs dated 12.03.2019 for guidance of field formations and the trade. In continuation of MoT's aforesaid notification dated 07.03.2019, MoT' s Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26/2016-IT/Vol. II dated 14.01.2020 has notified the scheme for Additional Ad-hoc Incentive of upto 1% of FoB value to be given to such exports of garments and madeups. 1.4 Under their said PN dated 29.01.2020 , DGFT has revised paragraphs 4.95 and 4.96 of Handbook of Procedures (HBP) to provide for procedure to apply for incentive, recovery mechanism etc. under RoSCTL and Additional Ad- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be freely transferable. The procedure regarding use of electronic scrips was provided in Board's Circular No. 11/2019-Customs dated 09.04.2019. The benefit of RoSCTL scheme shall be available for export of garments and made-ups with Let Export Order (LEO) dates from 07.03.2019 to 31.03.2020, while for Additional Ad-hoc Incentive scheme, the benefit shall be available for exports with LEO d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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