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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,

 

Or

 

            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.

 

 

 

Exporters’ Signature & Seal