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Customs Circular No. 10 dated 17.2.2003
Sub: Sanction of All Industry Rate of Duty Drawback pending fixation of
Brand Rate of Drawback - regarding .
Attention is invited to Rule 7 of the Customs
& Central Excise Duties Drawback Rules, 1995. According to this rule, if an
exporter feels that he is not getting adequate neutralisation of the duties of
Customs & Central Excise suffered on the inputs used in the manufacture of the
export products, exporter can apply for fixation of brand rate of drawback to
the Central Government.
2. There have been representations from the trade that since the procedure
of application and issuance of brand rate letters under Rule 7 involves one to
two months, they remain out of funds and face financial difficulties.
3. This issue has been considered by the Kelkar Committee and based on its
recommendations, the Board has decided that henceforth in all those
cases, where the exporters have applied for brand rate of drawback ,
they may be permitted the duty drawback at All Industry Rate as
admissible under the relevant S.S. No. of the Duty Drawback Table.
Subsequently, when the exporters are issued brand rate of drawback, the
differential amount may be sanctioned to them.
4. Suitable public notices for information of the Trade and standing orders
for guidance of the staff may kindly be issued accordingly.
5. The receipt of this Circular may kindly be acknowledged.
Yours
faithfully
(S.S.
Renjhen)
Joint Secretary to the Government of
India
Telex
No.23341079.
F.No.609/162/2002-DBK
Government of India, Ministry of Finance & Company Affairs, Department of
Revenue
Declaration to be given by Manufacturer Exporters or Merchant Exporters with Supporting Manufacturers for availing All Industry Rates of Drawback.
1. Description of the Goods:
2. Invoice No. and Date:
3. Name and address of the Exporter alongwith
the name of the Jurisdictional Central Excise
Commissionerate/Division/Range:
4. Name of the Supporting Manufacturer (s) /
alongwith the name of the
Jurisdictional Central Excise Commissionerate/
Division/Range:(FOR MERCHANT EXPORTERS).
5. Address of the Manufacturing Unit(s):
We, M/s. _________________ , the Exporters of the above mentioned goods, hereby declare that
(a) we are manufacturer exporters and are not registered with Central Excise and have not paid any Central Excise duty on these goods,
we are merchant exporters and our supporting manufacturer (s) whose details are given above at S.No.4 are not registered with the Central Excise, and have not paid any Central Excise duty on these goods, and
(b) we further declare that we or our supporting manufacturers have not availed of Cenvat facility in respect of these export goods.