Wait...
  1. Home >
  2. Notifications >
  3. DGFT >
  4. Circular >
  5. Miscellaneous >
  6. Import Export Data, Export Import shipment data from Customs

Online Export Import Data Search

Recent Searches: No Recent Searches
Complete Training Video : Click Here

Date: 30-10-2013
Notification No: DGFT Policy Circular No 09 (RE-2013/2009-14
Issuing Authority: DGFT  
Type: Circular
File No: F.No.01/92/180/85/AM-12/PC VI
Subject: Clarification on requirement of CENVAT declaration as per PN 35 dated 01.03.2011.

Government of India
Ministry of Commerce and Industry
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhawan, New Delhi- 110011

Policy Circular No 9 (RE-2013)/2009-14

Dated: 30th October, 2013

To

All Regional Authorities
All Development Commissioners, SEZ
All Export Promotion Councils/Commodity Bodies

Subject: Clarification on requirement of CENVAT declaration as per PN 35 dated 01.03.2011.

Representations have been received from trade and industry seeking clarifications relating to declaration prescribed under Public Notice No.35, dated 01.03.2011. Issues raised in these representations have been examined.

  1. Para 8.5 of the FTP provides as follows:

    “Similarly, supplies will be eligible for deemed export drawback in terms of para 8.3(b) of FTP of Central Excise duty paid on inputs/components, provided CENVAT credit/rebate has not been availed of such duty paid by supplier of goods. A declaration to this effect, in Annexure III of ANF 8, from supplier of goods, shall be submitted by applicant. Such supplies shall, however, be eligible for deemed export drawback on custom duty paid on inputs/components”.

  2. As required under Para 8.5 of FTP, applicant has to give declarations regarding non-availment of CENVAT credit/rebate, as given in Public Notice No.35, dated 01.03.2011.

  3. Accordingly, deemed export drawback, in terms of Para 8.3(b) of FTP, including as per Column B of All Industry Rate of Duty Drawback under Duty Drawback Schedule of Department of Revenue, is not admissible if facility of CENVAT credit/rebate has been availed. This is because if the CENVAT facility/rebate facility has been claimed, then central excise duty component on the inputs is already compensated. However, if basic custom duty has been paid, then same is refundable as Para 8.5 of FTP clearly prescribes “such supplies shall however be eligible for deemed export drawback on custom duty paid on inputs/components”. Such basic custom duty paid can be taken back, as brand rate of duty drawback, based on actual duty paid documents, as per procedure prescribed in Chapter 8 of FTP and Chapter 8 of HBP Volume-I.

  4. All Industry Rate of Duty Drawback, as notified by Department of Revenue, wherever admissible, also includes service tax component on input services. While giving a declaration for non-availment of CENVAT credit, applicant has to ensure that it has also not claimed CENVAT credit on service tax on input services. While making an application, applicant must ensure that it does not claim double benefit of CENVAT credit and duty drawback.

  5.  This issues with the approval of DGFT.

(Jay Karan Singh)

Joint Director General of Foreign Trade
E-mail:[email protected]
(F.No.01/92/180/85/AM-12/PC VI)

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 20-02-2020
Notification No.15/2020 - Customs (N.T.)
Exchange Rates Notification No.15/2020-Custom(NT) dated 20.02.2020

Date: 14-02-2020
Notification No. 14/2020-Customs (N.T.)
Notification no 14/2020-Custom(N.T.) dated 14.02.2020

Date: 14-02-2020
Notification No. 13/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg

Date: 14-02-2020
Notification No. 14/2020 - Customs
Notification regarding exemption of duties of Customs against scrips issued under the 2% Additional ad hoc incentive for mobile phones.

Date: 11-02-2020
Notification No. 16/2020-Customs (N.T./CAA/DRI)
Appointment of CAA by DGRI

Date: 11-02-2020
Notification No. 15/2020-Customs (N.T./CAA/DRI)
Appointment of CAA by DGRI

Date: 11-02-2020
Notification No. 12/2020-Customs (N.T.)
Amendment to Notification No. 12/97-Customs (NT) dated 02.04.1997

Date: 11-02-2020
Notification No. 12/2020-Customs (N.T.)
Appointment of CAA by DGRI

Date: 08-02-2020
Notification No. 08/2020-Customs
Seeks to exempt specified goods from Health Cess imposed on the medical devices falling under heading 9018 to 9022 in terms of clause 139 of the Finance Bill, 2020.

Date: 06-02-2020
Notification No.11/2020 - Customs (N.T.)
Exchange Rates Notification No.11/2020-Custom (NT) dated 06.02.2020



Exim Guru Copyright © 1999-2020 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 InfodriveIndia Pvt Ltd
F-19, Pocket F, Okhla Phase-I
Okhla Industrial Area
New Delhi - 110020, India
Phone : 011 - 40703001