| Date: |
14-07-2000
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| Notification No: |
Customs Circular No 62/2000
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Drawback - Grant of All Industry rate (AIR) of Drawback equivalent to Central Excise duty portion on indigenous inputs used in the manufacture of resultant product exported under DFRC Scheme
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Drawback - Grant of All Industry rate (AIR) of Drawback equivalent to
Central Excise duty portion on indigenous inputs used in the manufacture of
resultant product exported under DFRC Scheme
Circular No. 62 dated 14th July
2000
Various
representations have been received in the Board that Customs House are not
granting All Industry Rates of Drawback equivalent to Central Excise duty
portion on resultant product exported under DFRC Scheme for want of DFRC
licence.
2. The
issue has been examined in the Board. Under DFRC Scheme, the operator is under
obligation to complete exports before licence under DFRC Scheme is issued to him
by the DGFT Authority. Hence, at the time of export, it is not possible on the
part of exporter to produce DFRC licence. The EXIM Policy, Circular No. 33/
2000-Customs dated 2-5-2000 and 42/ 2000 dated 12-5-2000 issued by the Board and
Note 2 of Customs Notification No. 41/ 2000 (NT) dated 1-6-2000 clearly provide
that exports made under DFRC Scheme would be eligible for AIR Drawback
equivalent to Central Excise duty portion on indigenous inputs used in the
manufacture of export product.
3. Pending
drawback claims of the type mentioned in para 2 above should not be held up for
want of DFRC licence and such claims should be processed expeditiously.
4. Suitable standing
orders may be issued for information and guidance field staff for strict
compliance.
5. Receipt of
Circular may please be acknowledged.
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