NEWS BRIEFS
to avail drawback or CENVAT credit
of additional duty leviable under sub
sections (1), (3) and (5) of section 3
of the said Customs Tariff Act against
the amount debited in the said scrip;TABLE
Sl.
No.Export categories or sectors ineligible for duty credit scrip entitle-
ment
(1)(2)
Explanation. – For the purposes of this
notification, -1.Manufactured partly or wholly in a warehouse under section 65 of
the Customs Act, 1962 (52 of 1962).
(a) "capital goods" has the same
meaning as assigned to it in para-
graph 9.08 of the Foreign Trade
Policy;2.Manufactured or exported in discharge of export obligation against
an Advance Authorisation or Duty Free Import Authorisation issued
under the Duty Exemption Scheme of the relevant Foreign Trade
Policy:
(b) "Foreign Trade Policy" means the
Foreign Trade Policy, 2015-2020,
published by the Government of
India in the Ministry of Commerce
and Industry vide notification num-
ber 01/2015-2020, dated the 1st
April 2015 as amended from time
to time;
(c) “garments and made-ups” shall
have the same meaning as as-
signed to them in the Ministry of
Textiles’ notification No. 14/26/
2016-IT (Vol. II), dated the 7th
March 2019 notifying the Scheme
for Rebate of State and Central
Taxes and Levies on Export of
Garments and Made-ups;
(d) "goods" means any inputs or
goods including capital goods;
(e) "Regional Authority" means the
Director General of Foreign Trade
appointed under section 6 of theProvided that where exports are made against Special
Advance Authorisation issued under paragraph 4.04A of the Foreign
Trade Policy 2015-20 in discharge of export obligations in terms of
notification No. 45/2016-Customs, dated the 13th August, 2016, the
rates of the RoSCTL scheme specified in Schedules 3 and 4 to the
Ministry of Textiles’ notification No. 14/26/2016-IT, dated the 8th March,
2019 shall apply.
3.Manufactured or exported by a unit licensed as hundred per cent.
Export Oriented Unit in terms of the relevant Foreign Trade Policy.
4.Manufactured or exported by any of the units situated in Free Trade
Zones or Export Processing Zones or Special Economic Zones.
5.Manufactured or exported availing the benefit of the notification of
Government of India, Ministry of Finance, Department of Revenue,
No. 32/1997-Customs, dated the 1st April, 1997, published vide num-
ber G.S.R. 188(E), dated the 1st April, 1997.
Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an
officer authorised by him to grant an authorisation including a duty credit
scrip under that Act.
[F. No. 605/04/2020-DBK]
(Gopal Krishna Jha)
Director (Drawback)
Salient Features Of the RoSCTL scheme and Additional Ad Hoc In-
centive for exports of Garments and Made ups.
The Central Board of Indirect Taxes and Customs ( CBIC) has issued Circular No. 13/2020 – Customs dated
19.2.2020 regarding the RoSCTL scheme and Additional Ad Hoc Incentive for exports of Garments and Made
ups.
The said Circular has stated the following:
(1) Under the RoSCTL and Additional Ad-Hoc Incentive schemes, the rebate will be granted by DGFT in the form
of electronic duty credit scrips similar to the scrips under the MEIS.
(2) The benefits under the two schemes will be given in a single electronic scrip to be utilized for payment of duties
of Customs and Central Excise.
(3) The scrips issued under the schemes will be freely transferable.
(4) The benefit of RoSCTL scheme will be available for exports of Garments and Made ups with Let Export Order
(LEO) dates from 7.3.2019 to 31.3.2020 while for Additional Ad Hoc Incentive scheme, the benefit will be
available for exports with LEO dates from 7.3.2019 to 31.12.2020.
NCM-MARCH 2020
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