Government of India
Ministry of Commerce and Industry
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhawan, New Delhi- 110011
PUBLIC NOTICE No.35 (RE 2010)/ 2009-14
Dated: the 1st March 2011
Subject: Amendments in Para 8.3.1 of HBP, Vol. 1 and in Appendix ANF 8.
In exercise of powers conferred under paragraph 2.4 of the Foreign Trade
Policy, 2009-14, the following amendments are being made in the Handbook of
Procedures, Vol. 1, 2009-2014 (RE 2010):
2. Amendment in paragraph 8.3.1(i) of HBP, Vol. 1:
Existing paragraph
“An application in ANF 8 along with prescribed documents, shall be made by
Registered office or Head office or a branch office or manufacturing unit of
supplier to RA concerned. Where applicant is branch office or manufacturing unit
of a supplier, it shall furnish self certified copy of valid RCMC. Recipient may
also claim benefits on production of a suitable disclaimer from supplier in the
format given in Annexure III of ANF 8 along with a self declaration in the
format given in Annexure II of ANF 8 regarding non-availment of CENVAT credit in
addition to prescribed documents.”
Amended paragraph (changes are indicated in bold letters)
“An application in ANF 8, along with prescribed documents, shall be made by
Registered office or Head office or a branch office or manufacturing unit of
supplier to RA concerned. Where applicant is branch office or manufacturing unit
of a supplier, it shall furnish self certified copy of valid RCMC. Recipient may
also claim drawback benefits on production of a suitable declaration from
supplier, in the format given in Annexure III of ANF 8. In case of TED refund, a
declaration, in the format given in Annexure II of ANF 8, regarding non-availment
of CENVAT credit, shall be given, by the recipient of goods, in addition to
other prescribed documents.”
Effect of this amendment
These amendments clarify on the declarations required to be given for claiming
TED and deemed export drawback refund. The first two sentences of the existing
paragraph have not been changed. The third sentence of the existing para has now
been broken into two separate sentences (one dealing with drawback benefit and
the other dealing with TED refund).
3. Amendment to the format of Annexure II to ANF 8:
[Format remains essentially the same except:
- Heading is changed from “Format of Self Declaration regarding non availment
of CENVAT Credit” to “Declaration for claiming benefit of Terminal Excise Duty
(TED)”.
- Some more details like telephone, e-mail, Fax no. are being inserted.
- This declaration is to be given on the letter head of the recipient of
goods.]
Amended format
Declaration for claiming benefit of Terminal Excise Duty (TED)
It is certified that no CENVAT credit/rebate under the Central Excise Rules has
been availed by us, nor will be availed in future, on supply of these items.
Signature (Authorized Signatory):
Full Name:
Designation:
Name of the company:
Telephone Number:
E-mail Address:
Fax No:
Note: To be given on the letter head of the recipient of goods.
Effect of this amendment
This amendment makes it clear that Annexure II declaration is regarding
availment of TED and is required to be given by recipient of goods.
4. Amendment to the format of Annexure III to ANF 8
[In the amended format, following changes have been carried out:
- Heading has been changed from “Disclaimer Certificate for Deemed Export
Benefits” to “Declaration for claiming Deemed Export Drawback”.
- The phrase “that CENVAT facility has not been availed in respect of
input/components used in aforesaid supplies” is inserted in place of “that
CENVAT credit has not been availed in respect of supplied goods” in para 1 of
Annexure III.
- In Paragraph 3, the phrase “Required to be given in case benefits are
claimed by recipient of goods” is being inserted.
- In Paragraph 3, alternative declaration has been inserted which is required
to be given in case benefits are claimed by DTA suppliers.
- Paragraph 4 has been inserted which requires supplier to give the complete
address of the Jurisdictional Assistant/Deputy Commissioner of the Central
Excise Division.
- Some more details like telephone, fax and email are being inserted.
- A note that this disclaimer certificate is to be given on the letter head
of the firm and that declaration is required to be given in duplicate has been
inserted.]
· Amended format
Declaration for claiming Deemed Export Drawback
I, (Name & Designation) …..on behalf of M/s. ….. (Name and address of the
supplier) hereby certify that we have supplied the following goods to M/s…..
(Name and address of the recipient):
S.No.
Inv. No. & date
Description of goods
Unit
Qty.
Value
1. We are the manufacturer exporters/suppliers and are registered/not registered
with Central Excise and have not availed and will not avail CENVAT facility in
respect of the input/components used in aforesaid supplies. We have also not
availed and will not avail rebate on the inputs/components used in aforesaid
supplies.
OR
We are the suppliers and our supporting manufacturer(s) is/are registered/not
registered with Central Excise and have not availed and will not avail CENVAT
facility in respect of the inputs/components used in aforesaid supplies.
2. We also certify that we have not been issued any Advance Authorization/Duty
Free Import Authorization in respect of the aforesaid supplied goods and have
not availed any benefit thereon.
3. We further state that we have not drawn nor will draw any benefit for deemed
export and we have no objection if M/s…… (Name and address of the recipient)
draws the deemed export benefits on the supplies mentioned above. (Required to
be given in case benefits are claimed by recipient of goods).
OR
We have not given disclaimer certificate to M/s……… (Name and address of the
recipient) and will not give disclaimer certificate, in future, in respect of
these supplies for claiming deemed export benefits (Required to be given in case
benefits are claimed by DTA suppliers).
4. The complete address of the Jurisdictional Assistant/Deputy Commissioner of
the Central Excise Division is given as follows:
Yours faithfully,
Signature (Authorized Signatory)
Full Name
Designation
Name of the company
Telephone Number
E-mail
Address
Fax No.
Note: Declaration is to be given on letter head of the supplier. The Declaration
furnished by the supplier to Office of the Development Commissioner/Office of
the Joint Director General of Foreign Trade should be in duplicate with complete
address of the Jurisdictional Assistant/Deputy Commissioner of the Central
Excise Division. The Development Commissioner/Joint Director General of Foreign
Trade would forward the second copy of this Declaration, duly stamped, to the
addressed Assistant /Deputy Commissioner of the Central Excise Division.
Effect of this amendment
These amendments make it clear that Annexure III is required to be given for
claiming drawback benefits.
(Anup K. Pujari)
Director General of Foreign Trade
E-mail: [email protected]
(Issued from F.No. 01/92/180/74/AM 11 PC VI)