Responding to a query of manufacturers-cum-exporters of garments, the Central Board of Revenue (CBR) has clarified that the needles and sinkers could not be treated as input goods under the Duty and Tax Remission of Export (DTRE) Rules, in an order issued to exporters.
The collector of customs ruled that the needles/sinkers are spares for sewing/stitching machines, etc, and hence do not qualify to be treated as input goods under DTRE scheme.