2.    In view of the above, the issue has been examined and it has been decided that the exports made under D.E.P.B. Scheme of those products which cannot avail Modvat Credit of the additional duty of Customs (CVD) paid in cash on imported inputs, or excise duty paid on indigenous inputs, since no excise duty is payable on the export goods, will be eligible for payment of Brand Rate of Drawback to be fixed by the Directorate of Drawback against additional customs duty/ excise duty suffered on inputs, on submission of proof of payment of duty.

3.    Accordingly, drawback will be payable to such exporters under rule 6(1)/ 7(1) of the Customs and Central Excise Duties Drawback Rules, 1995, at the rate fixed on specific application. The procedure laid down under Drawback Rules, 1995, will have to be followed for fixation of Brand rates of Drawback. Such exporters will have to apply to the Directorate of Drawback for fixation of Brand rates on exports under DEPB. To enable the exporters to file their application for Brand Rates, they may be permitted to file 'DEPB- cum-Drawback Shipping Bill'. However, under no circumstances, the exporter are allowed to claim All Industry Rate of Drawback.