Powered by InfodriveIndia.com

Acceptance of Self-declaration as to the Non-availment of Cenvat Facility for Extending the Duty Drawback, Customs Circular No 8/2003, 17-02-2003


Date: 17-02-2003
Notification No: Customs Circular No 8/2003
Issuing Authority: Indian Customs  
Type: Circular
File No:
Subject: Acceptance of Self-declaration as to the Non-availment of Cenvat Facility for Extending the Duty Drawback
Acceptance of Self-declaration as to the Non-availment of Cenvat Facility for Extending the Duty Drawback

Customs Circular No. 8 dated 17th February 2003

Attention is invited to the Ministry�s Circular Nos. 25/98-Cus, 34/98-Cus and 50/98-Cus. As per the existing instructions, the exporters who avail the Central Excise portion of duty drawback in case the drawback involves both Customs & Central Excise portions, or the full duty drawback when the rate has only Central Excise allocation, have to produce a certification from the jurisdictional Deputy Commissioner/ Assistant Commissioner of Central Excise certifying that they have not availed Cenvat facility in respect of the goods exported. The rationale behind this condition is that no double benefits should accrue to the exporters because through the Cenvat facility as well as duty drawback, exporters are rebated the duties of Central Excise suffered on the inputs used in the manufacture of the export products.

2.     There have been a large number of representations from the trade that they find it difficult to furnish the certificate from Central Excise authorities for every export consignment. This matter had been considered by the Kelkar Committee set up to examine the possibility of reforms in the Indirect Tax Administration.

3.     After accepting the recommendations of the Committee, the Board has decided that henceforth the manufacturer-exporters who are not registered with Central Excise or such merchant exporters whose supporting manufacturer are not registered with the Central Excise, shall not be required to furnish any certificate as to the non-availment of Cenvat facility from the jurisdictional Central Excise authorities.

4.     It has been decided that instead these manufacturer exporters and merchant exporters with a supporting manufacturer shall be required to give a self-declaration that such manufacturer-exporters or the supporting manufacturers are not registered with Central Excise and that they do not avail / have not availed Cenvat facility. The form of self-declaration is enclosed.

5.     It is also clarified here that as regards such manufacturer- exporters and supporting manufacturers who are registered with Central Excise, the fact of non-availment of Cenvat facility can be confirmed from ARE-I which these exporters shall be furnishing. Therefore, in case of registered manufacturer-exporters and merchant exporters with registered supporting manufacturers the earlier practice of acceptance of ARE-I shall continue.

6.     Suitable public notices for information of the Trade and standing orders for guidance of the staff may kindly be issued accordingly.

7.     The receipt of this Circular may kindly be acknowledged.

       


Enquiry Form

Fields marked with an asterisk * are required.

 




What is New?

Date: 03-03-2015
RBI/2014-15/483 A.P. (DIR Series) Circular No.80
External Commercial Borrowing (ECB) Policy — Review of all-in-cost ceiling

Date: 03-03-2015
RBI/2014-15/484 A.P. (DIR Series) Circular No.81
Trade Credits for Imports into India — Review of all-in-cost ceiling

Date: 03-03-2015
Customs Notification No. 06/2015-Customs (ADD)
Seeks to extend the validity of Notification No. 01/2010-Customs dated 08-01-2010 for a further period of one year i.e. upto and inclusive of 07-01-2016.

Date: 02-03-2015
Notification No 113 (RE-2013) / 2009-2014
Addition of a new laboratory for Certification/ Grading of diamonds.

Date: 01-03-2015
Customs Notification No 27/2015 (NT)
Seeks to notify “resident firm” as class of persons for the purposes of section 28E of the Customs Act, 1962 so as to extend the scheme of Advance Ruling to Resident Firm.

Date: 01-03-2015
Central Excise Notification No 03/2015 CE (NT)
Seeks to amend Notification No. 49/2008-CE (NT), dated 24th December, 2008.

Date: 01-03-2015
Central Excise Notification No 04/2015 CE (NT)
Seeks to amend Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 notified vide Notification No. 11/2010-CE (NT), dated 27th February, 2010.

Date: 01-03-2015
Central Excise Notification No 05/2015 CE (NT)
Seeks to amend Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 notified vide Notification No. 30/2008-CE (NT), dated 1st July, 2008.

Date: 01-03-2015
Central Excise Notification No 06/2015 CE (NT)
Seeks to amend Cenvat Credit Rules, 2004.

Date: 01-03-2015
Central Excise Notification No 07/2015 CE (NT)
Seeks to amend Notification No. 35/2001-CE (NT) dated 26th June 2001 so as to simplify registration process.