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Government of India
Department of Revenue
Central Board of Excise &
Customs
Drawback Division
Circular No. 49/2017-Cus
New Delhi, the 12th December, 2017
To
Principal Chief Commissioners/ Principal Directors General,
Chief
Commissioners/ Directors General,
Principal Commissioners and Commissioners,
all under CBEC.
Sir/Madam,
Subject: Refund/Claim of Countervailing duty as Duty Drawback.
Attention is invited to the Circular Nos. 106/95-Cus dated 11.10.1995 and
23/2015- Cus dated 29.9.2015 regarding refund/claim of Anti-Dumping Duty and
Safeguard Duties as Duty Drawback respectively.
2. With respect to Countervailing Duties which are leviable under section 9
of the Customs Tariff Act, the Board clarifies that these are rebatable as
Drawback in terms of Section 75 of the Customs Act. Since Countervailing Duties
are not taken into consideration while fixing All Industry Rates of Duty
Drawback, the Drawback of such Countervailing Duties can be claimed under an
application for Brand Rate under Rule 6 or Rule 7 of the Customs, Central Excise
Duties and Service Tax Drawback Rules, 1995 and/or the Customs and Central
Excise Duties Drawback Rules, 2017, as the case may be. This would necessarily
mean that drawback shall be admissible only where the inputs that suffered
Countervailing Duties were actually used in the goods exported as confirmed by
the verification conducted for fixation of Brand Rate.
3. Where imported goods subject to Countervailing Duties are exported out of
the country as such, then the Drawback payable under Section 74 of the Customs
Act, 1962 would also include the incidence of Countervailing Duties as part of
total duties paid, subject to fulfilment of other conditions.
4. Suitable Public Notice and Standing Order should be issued for guidance of
the trade and officers.
Yours faithfully,
(Dipin Singla)
OSD (Drawback)
[F. No.609/97/2017-DBK ]
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