NEWS BRIEFS
RoSCTL scheme for
Made ups/Garments
The Department of Revenue has is-
sued Notification No. 13/2020 – Cus-
toms dated February 14, 2020 to
implement the RoSCTL scheme for
Made ups and Garments. This is re-
produced below:
Notification No. 13/2020 - Customs
New Delhi, the 14th February, 2020made-ups (hereinafter referred to as
the said goods) and their respective
rates and cap as listed in Schedules
1, 2, 3 and 4 to the notification of
Government of India, Ministry of Tex-
tiles (MoT) notified vide notification No.
14/26/2016-IT (Vol.II), dated 8th
March, 2019 for the RoSCTL scheme:
Provided that duty credit under the
Additional Ad Hoc Incentive is issued
in terms of paragraphs 4.95 and 4.96
of the Handbook of Procedures;
G.S.R. ….. (E).- In exercise of the
powers conferred by sub-section (1)
of section 25 of the Customs Act, 1962
(52 of 1962) (hereinafter referred to as
the said Act), the Central Government,
being satisfied that it is necessary in
the public interest so to do, hereby
exempts goods, when imported into
India against a duty credit scrip (here-
inafter referred to as the said scrip)
issued by the Regional Authority un-
der the Scheme for Rebate of State
and Central Taxes and Levies (here-
inafter referred to as the RoSCTL
scheme) in accordance with para-
graph 4.01(c) of the Foreign Trade
Policy read with paragraphs 4.95 and
4.96 of the Handbook of Procedures
from-(b) against export of said goods made
in terms of paragraph 3.05 of the For-
eign Trade Policy;
(a) the whole of the duty of customs
leviable thereon under the First
Schedule to the Customs Tariff Act,
1975 (51 of 1975) (hereinafter referred
to as the said Customs Tariff Act); and(2) that the export categories or sec-
tors listed in Table annexed hereto
shall not be counted for calculation of
export performance or for computa-
tion of entitlement under the RoSCTL
scheme;
(b) the whole of additional duty levi-
able thereon under sub sections (1),
(3) and (5) of section 3 of the said
Customs Tariff Act:
Provided that the said scrip, against
which goods when imported into In-
dia are exempted from duties men-
tioned in clauses (a) and (b) above,
may include duty credit provided un-
der the Additional Ad Hoc Incentive
in terms of paragraphs 4.95 and 4.96
of the Handbook of Procedures.
2. The exemption shall be subject to
the following conditions, namely:-
(1) that the duty credit in the said scrip
is issued -
(a) against exports of garments and(c) against export of the said goods
under the RoSCTL scheme where the
order permitting clearance and load-
ing of goods for exportation under
section 51 of the said Act has been
made on or after the 7th March, 2019
and till 31st March, 2020:
Provided that in case of Additional Ad
Hoc Incentive, order permitting clear-
ance and loading of goods for expor-
tation under section 51 of the said Act
has been made on or after the 7th
March, 2019 and till 31st December
2019;
(3) that the imports and exports are
undertaken through the seaports, air-
ports or through the inland container
depots or through the land customs
stations as mentioned in Table 2 an-
nexed to the notification of the Gov-
ernment of India, Ministry of Finance,
Department of Revenue No. 16/2015-
Customs, dated the 1st April, 2015,
published vide number G.S.R. 252(E),
dated the 1st April, 2015, as amended:
Provided that the Principal Commis-
sioner of Customs or the Commis-
sioner of Customs, as the case may
be, may within his jurisdiction, by spe-
cial order, or by a Public Notice, and
subject to such conditions as may be
NCM-MARCH 2020
73specified by him, permit import and
export through any other seaport, air-
port, inland container depot or through
any land customs station within his
jurisdiction:
Provided further that the exports of
said goods transacted through e-com-
merce platform subject to the items
listed in Appendix 3C of Appendices
and Aayat Niryat Forms of the For-
eign Trade Policy are undertaken ei-
ther through international courier ter-
minals or through such foreign post
offices, as notified by the Central Gov-
ernment;
(4) that the said scrip is registered with
the Customs Authority at the port of
registration specified on the said
scrip;
(5) that the said scrip is produced
before the proper officer of customs
at the time of clearance for debit of
the duties leviable on the goods and
the proper officer of customs after
taking into account the debits already
made under this exemption and deb-
its made under the notification of Gov-
ernment of India, Ministry of Finance,
Department of Revenue, No. 1/2020-
Central Excise, dated the 14th Feb-
ruary, 2020 shall ensure the debit of
the duties leviable on the goods, but
for this exemption;
(6) that the said scrip and goods im-
ported against it shall be freely trans-
ferable;
(7) that where the importer does not
claim exemption from the additional
duty of customs leviable under sub
sections (1), (3) and (5) of section 3
of the said Customs Tariff Act, he shall
be deemed not to have availed the
exemption from the said duty for the
purpose of calculation of the said ad-
ditional duty of customs;
(8) that the importer shall be entitled
to avail of the drawback of the duty of
customs leviable under the First
Schedule to the said Customs Tariff
Act against the amount debited in the
said scrip;
(9) that the importer shall be entitled