| Date: |
12-05-2000
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| Notification No: |
Customs Circular No 42/2000
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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: |
Clarifications of EPCG/ Duty exemption schemes; DFRC Scheme – DFRC-cum-DBK SB to be filed
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Clarifications of EPCG/ Duty exemption schemes; DFRC Scheme �
DFRC-cum-DBK SB to be filed
Circular No. 42 dated 12th May
2000
Attention is
Invited to DOR Circular No. 33/ 2000-Cus. Dated 2.5.2000 outlining the procedure
to be followed for export/ import under DFRC scheme.
2. Doubts
have been expressed by field formations regarding the provisions contained in
paras 2(vi) & 3.1 of the said Circular which are clarified as follows:
Para 2(vi): It is
clarified that drawback could be availed at All Industry Rate equivalent to the
central excise duty portion in respect of inputs imported & cleared on
payment of CVD under DFRC Scheme, provided no cenvat has been availed;
alternately, the exporter could avail Brand rate of Drawback.
It is also
clarified that brand rate of drawback could be availed in respect of materials
which are not imported under DFRC Scheme.
Para 3.1: It is
clarified that exporters who want to avail drawback under DFRC Schemes shall
file "DFRC cum Drawback Shipping Bill"
3. Standing
Orders/ Departmental Order for the information and guidance of the field staff
and trade/ public notices for the trade may be issued and copies of the same may
be forwarded to the joint Secretary (Drawback).
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