Date: |
29-09-2015
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Notification No: |
Customs Circular No 23/2015
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Issuing Authority: |
Indian Customs
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Type: |
Circular
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File No: |
F.No. 609/88/2015-DBK |
Subject: |
Regarding Refund/Claim of Safeguard Duties as Duty Drawback
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Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise& Customs
Circular No. 23/2015 Customs
New Delhi, dated 29th September, 2015
To
Principal Chief Commissioners / Chief Commissioners (All under CBEC)
Principal Directors General / Directors General (All under CBEC)
Principal Commissioners/Commissioners (All under CBEC)
Maam/Sir,
Subject: Refund/Claim of Safeguard Duties as Duty Drawback.
Attention is invited to the
Circular No. 106/95-Cus, dated 11.10.1995
regarding refund/claim of Anti-Dumping Duty leviable under Section 9A of the
Custom Tariff Act, 1975 as Duty Drawback
- With respect to Safeguard Duties which are leviable under Section 8B
or Section 8C of the Customs Tariff Act, 1975 read with Section 12 of the
Customs Act, the Board clarifies that these are rebatable as Drawback in
terms of Section 75 of the Customs Act. Since Safeguard Duties are not taken
into consideration while fixing All Industry Rates of drawback, the drawback
of such Safeguard 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. This would necessarily mean that drawback shall be
admissible only where the inputs which suffered Safeguard Duties were
actually used in the goods exported as confirmed by the verification
conducted for fixation of Brand Rate.
- Where imported goods subject to Safeguard Duties are exported out of the
country as such, then the Drawback payable under Section 74 of the Customs
Act would also include the incidence of Safeguard Duties as part of total
duties paid, subject to fulfilment of other conditions.
- Suitable Public Notice for information of Trade and Standing Orders for
the guidance of staff may be issued.
Yours faithfully,
F.No. 609/88/2015-DBK
Vinod Kumar Agrawal
OSD (DBK)
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