The Finance Ministry has notified the constitution of Remission of Duties and Taxes on Exported Products (RODTEP) Committee 2025 to review the notified rates under the RoDTEP and RoSCTL schemes.
Government hereby constitutes a committee to review the notified rates of remission under the Remission of Duties and Taxes on Exported Products (i.e. RODTEP) scheme and Rebate of State and Central Taxes and Levies (i.e. ROSCTL) scheme.
The Committee shall comprise a Chairman Neeraj Kumar Gupta, Secretary (Retd), Government of India; and 2 members S.R. Baruah, Pr. Chief Commissioner of Customs and Central Excise (retd.) and Vivek Ranjan, Member, CBIC (Retd.).
The Terms of Reference of the Committee shall be to interact with the administrative Ministries, Export Promotion Councils, Commodity Boards, Trade Bodies and other stakeholders to elicit their views on the ROSCTL & RoDTEP rates for exports by Domestic Tariff Area (DTA,) Export Oriented Units (i.e. EOU) and Special Economic Zones (i.e. SEZ) units and exports under Advance Authorization (i.e. AA) scheme.
The Terms of Reference of the Committee shall be to work out the modalities for calculation of duties/ taxes/ levies at the Central, State and Local level, borne on the exported product, including prior stage cumulative indirect taxes on goods and services used in the production of exported product and such indirect duties/ taxes/ levies in respect of distribution of exported product and recommend in their report the ceiling rates under RoSCTL and RoDTEP schemes for DTA, AA, EOU and SEZ exports. The Committee may take into consideration the incidence of such duties/ taxes/levies on DTA, AA, EOU and SEZ exports and other relevant factors as deemed fit;
The Terms of Reference of the Committee shall be to give supplementary report/ recommendations on issues or representation, if any, arising after notification of the revised rates consequent to the report of the Committee.
The committee shall examine whether any further modifications are needed in the existing rates/caps for items covered under the RODTEP, ROSCTL schemes and the Drawback Schedule which have undergone change, either in description or Customs Tariff heading, consequent to the changes brought about in the Customs Tariff Schedule with effect from 01.05.2025.
For discharging the Terms of Reference, the Committee will determine the methodology; decide the modalities of holding deliberations and meetings with the stake holders; conduct field visits and study specific production processes as it may consider necessary; and provide documentation and calculation or worksheets, supporting the suggested ceiling rates as part of its report.
The Committee will submit its main report to the Government by 31.03.2026. A supplementary report, if required, may be submitted within six weeks of notification of the revised rates under the RODTEP and ROSCTL schemes, respectively, keeping in view any post-notification issues.
The members of the Committee are entitled to TA/DA as applicable to Group ‘A’ officers of equivalent status of its meetings with stakeholders or field visits which the Committee decides to undertake. The members are also entitled to a sitting fee of Rs.5,000 per member per day of sitting. For sittings in Delhi, the members are also entitled for admissible local conveyance. All expenses incidental to the functioning of the Committee, including office expenses, shall be met from the Budget of the Department of Revenue – Grant No.35. It has the concurrence of AS & FA.
Joint Secretary (Drawback) shall be the Secretary to the Committee, which shall be serviced by the Drawback Division of CBIC in the Department of Revenue, Ministry of Finance.
Notification Details
Date: 01/10/2025
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