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Acceptability - regarding MODVAT Declaration in respect of claim for
drawback by Merchant Exporters
Circular No. 25 dated
21st March 1995
All Industry rate
of drawback against certain items of drawback Table (e.g. SS No. 1902, 1912,
1912, 1914, 2102, 3708(b) etc.] is admissible subject to certain conditions
specified under the respective entries. The conditions inter alia include the
following:
(a) The exporter declares
and if necessary establishes to the satisfaction of the Assistant Collector
concerned that he has not availed
of the MODVAT facility for any of the inputs used in the manufacture of the
export product.
(b)
If the goods are exported under bond or claim for rebate of Central
Excise Duty, a certificate from the concerned Superintendent of Central Excise
Incharge of the factory of production to the effect that the MODVAT facility has
not been availed for the goods under export, is produced.
2. A doubt has been
raised whether declaration/ certification by Merchant Exporter can be accepted
towards compliance with the above conditions in case of drawback claims by
Merchant Exporter. The issue was also discussed in the Collectors' Conference at
Madras and in the connection; attention is invited to the Minutes thereof
against Point No. G-4.
3. The
matter has been examined in the Ministry and it has been decided that in case of
exports by Merchant Exporter, the aforesaid conditions can be fulfilled only if
the Merchant exporter furnishes the details of the manufacturer of the goods in
the Shipping Bill and requisite declaration/ certification by the manufacturer
of the goods is produced to the satisfaction of the proper officer either at the
time of passing the Shipping Bill or the drawback claim. Verification of the
correctness of declaration/ certification wherever necessary would therefore
require to be done with reference to the manufacturer of goods as declared in
the Shipping Bill.
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