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Regarding Sanction of All Industry Rate of Duty Drawback Pending Fixation
of Brand Rate of Drawback
Customs
Circular No. 10 dated 17th February 2003
Attention
is invited to Rule 7 of the Customs & Central Excise Duties Drawback Rules,
1995. According to this rule, if an exporter feels that he is not getting
adequate neutralisation of the duties of Customs & Central Excise suffered
on the inputs used in the manufacture of the export products, exporter can apply
for fixation of brand rate of drawback to the Central Government.
2.
There have been representations from the trade that since the procedure
of application and issuance of brand rate letters under Rule 7 involves one to
two months, they remain out of funds and face financial difficulties.
3.
This issue has been considered by the Kelkar Committee and based on its
recommendations, the Board has decided that henceforth in all those cases, where
the exporters have applied for brand rate of drawback, they may be permitted the
duty drawback at All Industry Rate as admissible under the relevant S.S. No. of
the Duty Drawback Table. Subsequently, when the exporters are issued brand rate
of drawback, the differential amount may be sanctioned to them.
4.
Suitable public notices for information of the Trade and standing orders
for guidance of the staff may kindly be issued accordingly.
5.
The receipt of this Circular may kindly be acknowledged.
Declaration to be given by Manufacturer Exporters or Merchant Exporters with
Supporting Manufacturers for availing All Industry Rates of Drawback
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1.
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Description
of the Goods:
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2.
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Invoice
No. and Date:
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3.
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Name
and address of the Exporter alongwith the name of the Jurisdictional
Central Excise Commissionerate/ Division/ Range:
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4.
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Name
of the Supporting Manufacturer (s) / alongwith the name of the
Jurisdictional Central Excise Commissionerate/ Division/ Range: (FOR
MERCHANT EXPORTERS).
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5.
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Address
of the Manufacturing Unit(s):
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We, M/s. _________________, the Exporters of the above-mentioned goods, hereby
declare that:
(a)
we are manufacturer exporters and are not registered with Central Excise
and have not paid any Central Excise duty on these goods, Or
we
are merchant exporters and our supporting manufacturer (s) whose details are
given above at S.No.4 are not registered with the Central Excise, and have not
paid any Central Excise duty on these goods, and
(b)
we further declare that we or our supporting manufacturers have not
availed of Cenvat facility in respect of these export goods.
Exporters�
Signature & Seal
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