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Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
Circular No. 30/2016-Customs
New Delhi, dated 24th June, 2016
To
Principal Chief Commissioners / Principal Directors General
Chief Commissioners / Directors General
Principal Commissioners &
Commissioners, all under CBEC
Subject: Increase in All Industry Rates (AIR) of Duty Drawback on
gold jewellery and silver jewellery/articles- reg.
Madam/Sir,
The Government has amended the AIR Drawback
Notification no. 110/2015-Cus (N.T.) dated 16.11.2015 vide
Notification No. 90/2016-Customs (N.T.) dated 24.06.2016 which may
be downloaded and perused from www.cbec.gov.in.
2. This amendment has raised, with effect from 24.06.2016,
the specific AIRs of Drawback for export of gold jewellery, silver jewellery and
silver articles under tariff item numbers 711301, 711302 and 711401,
respectively, and specified additional conditions when the AIRs on these items
shall not be applicable. Accordingly, it will be necessary for the exporter
claiming these AIRs to make a declaration at the time of export.
3. The declaration shall be that the goods on which AIR of drawback is
claimed under tariff item numbers 711301, 711302 or 711401 are manufactured or
exported without availing CENVAT facility for any of the inputs or input
services used in their manufacture and without availing the rebate of duty paid
on materials used in their manufacture or processing in terms of rule 18 of the
Central Excise Rules, 2002 and are not manufactured or exported in terms of
sub-rule (2) of rule 19 of the said Central Excise Rules, 2002.
4. Wherever these revised AIRs of tariff item numbers 711301, 711302 or
711401 are claimed the availability of this declaration shall be ensured and
recorded at the Let Export Order stage by the Customs officer.
5. Suitable public notices/standing orders are to be immediately issued for
guidance of the Trade/field Difficulties faced, if any, in implementation of the
changes may be brought to the notice of the Board.
Yours faithfully,
(Dipin Singla)
OSD (Drawback)
F. No. 609/35/2016-DBK
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