| Date: |
12-02-1996
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| Notification No: |
Customs Circular No 6/1996
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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: |
Regarding clarification in respect of showing of custom duty allocations in the OTS cans falling under SS. No. 7309 (OID 3814) of the existing Duty Drawback Table
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Regarding clarification in respect of showing of custom duty allocations
in the OTS cans falling under SS. No. 7309 (OID 3814) of the existing Duty
Drawback Table
Circular No. 6 dated 12th
February 1996
It has been
represented by various Export Promotion Councils and Associations viz.
Agricultural and Processed Food Products Export Development Authority, New
Delhi, and All India Food Preservers' Association, New Delhi, seeking the
clarification as to whether in the existing All Industry Rate of Drawback for
Food/ Fruit preparations and products falling under chapter 16, 20 and 21 of the
Drawback Table, under All Customs (Allocation, no CVD (Additional Customs Duty)
has been considered in respect of the inputs used in manufacture of the OTS Cans
used, as a packing material for the said export products or not.
2. The
matter has been examined in this office in depth and it has been observed that
w.e.f. 1.6.89 while determining the All Industry rate of Drawback for the Food/
Fruit preparations/ products falling under old SS No. 102-110 and in the
corresponding new chapter heading Nos. 16, 20 and 21 of the existing Drawback
Table, only Basic Custom duty, suffered on the Electrolytic Tinplate, used in
the manufacture of OTS cans (used as a packing material in the export product),
has been considered under the allocation 'All Customs'.
3. This may be
brought to the notice of all concerned.
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