Wait...

Online India Export Import Data Search

Complete Training Video : Click Here

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.

       

DO YOU NEED HELP?







Get Free Sample Now

Which service(s) are you interested in?
+


What is New?

Date: 17-01-2017
DGFT Notification No. 36/2015-2020
Notification of ITC (HS), 2017 – Schedule-1 (Import Policy)

Date: 17-01-2017
DGFT Notification No. 35/2015-2020
The minimum price for import of Areca Nuts is enhanced from existing Rs. 162/- to Rs.251/- per Kilogram

Date: 16-01-2017
Customs Circular No. 03/2017
Import of point of sale (PoS) terminal devices, its cells & batteries and labelling requirements thereof-reg.

Date: 13-01-2017
Customs Notification No. 04/2017 (NT)
Tariff value Notification in respect of Fixation of tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

Date: 13-01-2017
Customs Notification No. 01/2017 (N.T./CAA/DRI)
Appointment of Common Adjudicating Authority by DGRI

Date: 13-01-2017
Customs Notification No. 02/2017 (N.T./CAA/DRI)
Appointment of Common Adjudicating Authority by DGRI

Date: 13-01-2017
Customs Notification No. 03/2017 (N.T./CAA/DRI)
Appointment of Common Adjudicating Authority by DGRI

Date: 13-01-2017
DGFT Notification No. 34/2015-2020
Export Policy of Animal By-Products.

Date: 13-01-2017
Customs Circular No. 02/2017
Amendments effective from 15th January, 2017 to the All Industry Rates of Duty Drawback - reg.

Date: 12-01-2017
Customs Notification No. 03/2017 (NT)
Regarding in amendment in Notification no. 131/2016-Customs (N.T.) dated 31.10.2016 relating to AIR of duty drawback



Exim Guru Copyright © 1999-2017 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001