TEXTILES & APPARELS
The scheme for Textile and Apparel industry (INFAC scheme) is governed under the duty exemptions in the “List of Exemptions” embodied in the Revenue Protection Order (RPO) 97/03 published in the Gazette Extraordinary No. 1000/11 of 05/11/1997 giving effect to the import duty exemptions/ concessions announced in the Budget Speech for 1998 i.e.
“Project related machinery, equipment parts and Inputs including raw materials and accessories for the textile and Garment Industry subject to the conditions laid down by the Secretary to the Treasury.”
Accordingly registered manufacturers/processors cum exporters of garments, textile fabric, yarn/thread and services such as washing plants, embroidery and screen printing are eligible to operate under the scheme.