Notification regarding exemption of duties of Customs against scrips issued under the RoSL scheme for apparel and made-ups sectors.

Last updated: 23 October 2020

Save Share

Quick Summary

This notification grants a full exemption from customs duties and additional duties for goods imported into India using duty credit scrips issued under the Scheme for Rebate of State Levies (RoSL) for the apparel and made-ups sectors. To avail this exemption, specific conditions must be met, including the export dates, registration of the scrip with customs, and ensuring no other rebate mechanism is claimed for the same state levies. The scrips and imported goods are freely transferable.

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 38/2020-Customs New Delhi, the 21stOctober, 2020 G.S.R. 657(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

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Notice & Circular Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

BEST VALUE

2 YEAR PLAN

3,499

(Excl. of GST ₹629)

1 YEAR PLAN

1,999

(Excl. of GST ₹359)

3 MONTHS PLAN

999

(Excl of GST ₹179)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

FAQ :

This notification exempts goods imported into India against duty credit scrips issued under the RoSL scheme for apparel and made-ups sectors from customs duties and additional duties.

The exemption specifically applies to the apparel and made-ups sectors.

Key conditions include the export dates for garments (on or after 20th Oct 2016) and made-ups (on or after 23rd March 2017) until 6th March 2019, registration of the scrip with customs, and not claiming state levies under any other mechanism.

Yes, the duty credit scrips and the goods imported against them are freely transferable.

Yes, importers are entitled to avail drawback or CENVAT credit of additional duties leviable under sub-sections (1), (3), and (5) of section 3 of the Customs Tariff Act against the amount debited in the said scrip.

No, the rebate under the RoSL scheme is not applicable for exports made against the Advance Authorisation Scheme under the Foreign Trade Policy 2015-20.