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Grant of drawback on the export where Drawback Procedure has not been
followed by the Exporters - Relaxation of the conditions of Rule 11/ 12 of the
Customs & Central Excise Duties Drawback Rules, 1971/ 1995
Circular No. 74dated 30th December 1997
Attention is invited to this Ministry's guidelines
circulated under letters F.No. 602 /7/ 70-DBK dated 1.6.1970 and 28th June 1973
on the above subject.
2. Where a request
is made by an exporter for conversion of 'free goods' shipping bill to drawback
shipping bill or DEEC-cum-Drawback Shipping Bill, the Ministry has requested the
Commissionerate to furnish a factual report in accordance with the instructions
contained in Ministry letters mentioned above. On the basis of factual report,
Central Government's permission, where admissible, is being conveyed for
conversion of such shipping bills.
3. With the
introduction of Drawback Rules 1995, and subsequent amendments thereof, the
guidelines issued in 1970/ 1973 need to be revised. Further, experience has
shown that factual reports being furnished by the Commissionerate do not cover
all aspects in accordance with the prescribed guidelines and there is no
uniformity in regard to interpretation of general guidelines. Keeping in view of
the new Drawback Rules, as amended from time to time, and the need to
standardise the application of these guidelines, the following aspects may
please be specifically verified and reported in the factual report(s):
(a) whether the shipping
bills for which relaxation under Rule 11 of Drawback Rules, 1971 or Rule 12 of
Drawback Rules, 1995 have been sought, have been fully co-related with the
relevant DEEC Book/ Advance Licence.
(b) in case of surrender of
DEEC/ Pass Book as unutilised, whether the DGFT have issued any cancellation
letter, or in case the licence has not been granted for any technical reasons,
whether DGFT/ JDGFT have issued a rejection letter.
(c) where the exports are
against an application for Advance licence, and the licence is yet to be issued
whether relevant shipping bills have been co-related with the relevant
application/ DGFT Receipt Number allotted for Advance Licence.
(d)
In case the export goods are manufactured by a Supporting Manufacturer:
(i) Whether benefit of
MODVAT Credit under Rule 57A, or rebate on the dutiable inputs under Rule
12(i)(b)/ Rule 13(i)(b) of the Central Excise Rules, 1944, has been availed by
the Supporting Manufacturer.
(ii) Whether supporting
manufacturer's name appears on the relevant S/ Bill (s) or not.
(e) Where licence has been
cancelled, or not issued, whether the exporter has claimed of the benefits of
the conditions mentioned in the relevant Drawback Schedule/ Exemption
Notification/ Public Notice.
(f) Whether the
examination of the goods has been carried out at the time of export, and if so,
whether Test Report, where required, to establish the identity and;
(i) All other material
particulars of goods for drawback purposes, is available or any other authorised
Agency report can be accepted in lieu of Customs examination.
(g) In case of scaling down
or the value of the licence, exports have not been counted towards discharge of
export obligation, whether the evidence in support thereto has been furnished by
the exporter.
(h) In case of export under
DEEC, Whether the examination of goods has been done keeping in view the
requirements of DBK Rules.
(i) Whether any input
which has not been covered in Advance licence, though party applied for the
same, has been obtained by paying import duty and used in the export product.
(j) Whether the claim
is otherwise in order and there is documentary proof to establish the
extenuating circumstances seeking conversion of shipping bills.
4.
The field staff may please be suitably guided to follow the
above-mentioned instructions strictly by issue of Standing Order.
5. This Circular is
being issued in supersession of the earlier instructions issued on this subject
vide Ministry F.No. 602/ 7/ 70-DBK dated 1.6.1970 and 28th June 1973.
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