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Amendments in the Customs and Central Excise Duties Drawback Rules, 1995
Customs
Notification No. 20 dated 3rd March 2003 (NT)
In
exercise of the powers conferred by sub-section (2) of section 75 of the Customs
Act, 1962 (52 of 1962) and section 37 of the Central Excise Act, 1944 (1 of
1944), the Central Government hereby makes the following rules further to amend
the Customs and Central Excise Duties Drawback Rules, 1995, namely: -
1.
Short title and commencement -
(1)
These rules may be called the Customs and Central Excise Duties Drawback
(Amendment) (No.2) Rules, 2003.
2.
They shall come into force on 1st April 2003.
3.
In the Customs and Central Excise Duties Drawback Rules, 1995
(hereinafter referred to as the said rules), in rule 6, -
(1)
in sub-rule 1, -
(i)
for clause (a), the following clause shall be substituted, namely: -
"(a)
Where no amount or rate of drawback has been determined in respect of any goods,
any manufacturer exporter or exporter of such goods may, within sixty days from
the date relevant for the applicability of the amount or rate of drawback in
terms of sub-rule (3) of rule (5), apply in writing to the Commissioner of
Central Excise or the Commissioner of Customs and Central Excise, having
jurisdiction over the manufacturing unit, of the manufacturer exporter or, of
the supporting manufacturer, as the case may be, for determination of the amount
or rate of drawback thereof stating all the relevant facts including the
proportion in which the materials or components are used in the production or
manufacture of goods and the duties paid on such materials or components:
Provided
that such Commissioner of Central Excise or the Commissioner of Customs and
Central Excise, as the case may be, may, if he is satisfied that the
manufacturer exporter or exporter was prevented by sufficient cause from filing
the application within the aforesaid time allow such manufacturer exporter or
exporter to file such application within a further a period of thirty day";
(ii)
In clause (b), for the words "Central Government", the words
"Commissioner of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be", shall be substituted;
(2)
in sub-rule (2), -
(i)
in clause (a), for the words "Central Government", the words
"Commissioner of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be", shall be substituted;
(ii)
for clause (b), the following clause shall be substituted, namely: -
"(b)
The Commissioner of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be, may, after considering the application, allow
provisionally payment of an amount not exceeding the amount claimed by the
manufacturer exporter or exporter in respect of such export:
Provided
that the Commissioner of Central Excise or the Commissioner of Customs and
Central Excise, as the case may be, may, for the purpose of allowing provisional
payment of drawback in respect of such export, require the manufacturer exporter
or exporter to enter into a general bond for such amount, and subject to such
conditions, as he may direct; or to enter into a bond for an amount not
exceeding the full amount claimed by such manufacturer exporter or exporter as
drawback in respect of a particular consignment and binding himself,-
(i)
to refund the amount so allowed provisionally, if for any reason, it is
found the duty drawback was not admissible; or
(ii)
to refund the excess, if any, paid to such manufacturer exporter or
exporter provisionally if it is found that a lower amount was payable as duty
drawback:
Provided
further that when the amount or rate of drawback payable on such goods is
finally determined, the amount provisionally paid to such manufacturer exporter
or exporter shall be adjusted against the drawback finally payable and if the
amount so adjusted is in excess or falls short of the drawback finally payable,
such manufacturer exporter or exporter shall repay to the Commissioner of
Central Excise or the Commissioner of Customs and Central Excise, as the case
may be, the excess or be entitled to the deficiency, as the case may be";
(iii)
in clause (c), for the words "Commissioner of Customs", the
words "Commissioner of Central Excise or the Commissioner of Customs and
Central Excise, as the case may be" shall be substituted;
(3)
for sub-rule (3), the following sub-rule shall be substituted, namely: -
"(3) Where the Central Government
considers it necessary so to do, it may -
(a)
revoke the rate of drawback or amount of drawback, determined under
clause (b) of sub-rule (1) by the Commissioner of Central Excise or the
Commissioner of Customs and Central Excise, as the case may be; or
(b)
direct the Commissioner of Central Excise or the Commissioner of Customs
and Central Excise, as the case may be, to withdraw the rate of drawback or
amount of drawback determined."
4.
In rule 7 of the said rules, -
(i)
for sub-rule (1), the following rule shall be substituted, namely: -
"(1) Where, in respect of any goods, the manufacturer exporter
or exporter finds that the amount or rate of drawback determined under rule 3
or, as the case may be, revised under rule 4, for the class of goods is less
than four-fifth of the duties paid on the materials or components used in the
production or manufacture of the said goods, he may within sixty days from the
date relevant for the applicability of the amount or rate of drawback in terms
of sub-rule (3) of rule (5), make an application in writing to the Commissioner
of Central Excise or the Commissioner of Customs and Central Excise having
jurisdiction over the manufacturing unit, of the manufacturer exporter or, of
the supporting manufacturer, as the case may be, for determination of the amount
or rate of drawback thereof stating all relevant facts including the proportion
in which the materials or components are used in the production or manufacture
of goods and the duties paid on such materials or components:
Provided
that the Commissioner of Central Excise or the Commissioner of Customs and
Central Excise may, if he is satisfied that the manufacturer exporter or
exporter was prevented by sufficient cause from making the application within
the aforesaid time, allow such manufacturer exporter or exporter to make such
application within a further period of thirty days."
(2)
in sub-rule (2), for the words "Central Government" the words
"Commissioner of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be", shall be substituted;
(3)
for sub-rule (3), the following sub-rule shall be substituted, namely: -
"(3)
Where an exporter desires that he may be granted drawback provisionally, he may,
while making an application under sub-rule (1), apply to the Commissioner of
Central Excise or the Commissioner of Customs and Central Excise, as the case
may be, in writing in this behalf in the manner as has been provided in clause
(a) of sub-rule (2) of rule 6 for the applications made under that rule and the
grant of provisional drawback shall be considered in the manner and subject to
the conditions specified in clauses (b) and (c) of sub-rule (2), and sub-rule
(3) of rule 6, subject to the condition that bond required to be executed by the
claimant shall only be for the difference between amount or rate of drawback
determined under rule 3 or, as the case may be, revised under rule 4 by the
Central Government and the provisional drawback authorised by the Commissioner
of Central Excise or the Commissioner of Customs and Central Excise, as the case
may be, under this rule.
"(4)
Where the Central Government considers it necessary so to do, it may-
(a)
revoke the rate of drawback or amount of drawback, determined under
sub-rule (2) by the Commissioner of Central Excise or the Commissioner of
Customs and Central Excise, as the case may be, or (b) direct the Commissioner
of Central Excise or the Commissioner of Customs and Central Excise, as the case
may be, to withdraw the rate of drawback or amount of drawback determined."
5.
In 9 of the said rules, in clause (d), for the words " the Central
Government to be relevant or useful", the words, "Commissioner of
Central Excise or the Commissioner of Customs and Central Excise, as the case
may be, to be relevant or useful", shall be substituted.
6.
In rule 13 of the said rules, in sub-rule (2), in clause (iv), for the
words "Central Government", the words "Commissioner of Central
Excise or the Commissioner of Customs and Central Excise, as the case may
be" shall be substituted.
7.
In rule 15 of the said rules, in sub-rule (1), -
(i)
for the words �Central Government�, the words �Central Government
or Commissioner of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be, shall be substituted;
(ii)
in the second proviso, in clause (a), for the words, "Assistant
commissioner of Customs" the words, "Assistant Commissioner of Customs
and Central Excise or Assistant Commissioner of Central Excise, as the case may
be," shall be substituted;
(iii)
in the second proviso, in clause (b), for the words, "Commissioner
of Customs", the words, "Commissioner of Customs and Central Excise or
Commissioner of Central Excise, as the case may be," shall be substituted.
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