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Circular
No. 62/2000-Cus
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise
& Customs
New Delhi,
the 14TH July, 2000
Subject
- Drawback - Grant of All Industry rate (AIR) of Drawback equivalent to Central
Excise duty portion on indigenous inputs used in the manufacture of resultant
product exported under DFRC Scheme
Various representations have
been received in the Board that Customs House are not granting All Industry
Rates of Drawback equivalent to Central Excise duty portion on resultant product
exported under DFRC Scheme for want of DFRC licence.
- The issue has been examined in the Board.
Under DFRC Scheme, the operator is under obligation to complete exports
before licence under DFRC Scheme is issued to him by the DGFT Authority.
Hence, at the time of export, it is not possible on the part of exporter to
produce DFRC licence. The EXIM Policy, Circular No. 33/2000-Customs dated
2-5-2000 and 42/2000 dated 12-5-2000 issued by the Board and Note 2 of
Customs Notification No. 41/2000 (NT) dated 1-6-2000 clearly provide that
exports made under DFRC Scheme would be eligible for AIR Drawback equivalent
to Central Excise duty portion on indigenous inputs used in the manufacture
of export product.
- Pending drawback claims of the type mentioned
in para 2 above should not be held up for want of DFRC licence and such
claims should be processed expeditiously.
- Suitable standing orders may be issued for
information and guidance field staff for strict compliance.
- Receipt of Circular may please be
acknowledged.