| Date: |
11-10-1995
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| Notification No: |
Customs Circular No 106/1995
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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: |
Refund/ Claim of Anti Dumping Duty as Duty Drawback
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Refund/ Claim of <a href='http://www.eximguru.com/exim/indian-customs/anti-dumping-duty.aspx'>Anti Dumping Duty</a> as Duty Drawback
Circular No. 106dated 11th
October 1995
A number of
representations have been received seeking clarification whether anti-dumping
duty can be claimed as duty Drawback.
2. The
matter has been examined in the Board and it is clarified that Anti-Dumping
Duty, which is leviable under Section 9A of the Customs Tariff Act read with
Section 12 of the Customs Act, is rebatable as Drawback in terms of Section 75
of the Customs Act. Since Anti-Dumping Duty is not taken into consideration
while fixing All Industry rate of drawback, the drawback of such Anti-Dumping
Duty can only be claimed under an application for Brand Rate under rule 6 or
rule 7 of the Customs and Central Excises Duties Drawback Rules, 1995. This
would necessarily mean that drawback should be admissible only where the inputs,
which suffered Anti-Dumping Duty, were actually used in the goods exported as
confirmed by the verification conducted for fixation of Brand Rate.
3. Where
imported goods subject to anti-dumping duties were exported out of the county as
such, them the Drawback payable U/S 74 would also include the incidence of
Anti-Dumping duties as part of total duties paid.
4. You
are requested to issue suitable Public Notice for information of Trade and
Standing orders for the guidance of staff and copies forwarded to Commissioner (DBK)
and Director General of Inspection (C&CE).
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