|
Condensation of delay in filing application for fixation of Brand rate
under Customs & Central Excise Duty Drawback Rules, 1971/ 1995
Circular No. 82 dated 29th
October 1998
Rule 6 & 7 of the Customs and Central Excise
Duties Drawback Rules, 1971/1995 an exporter can file an application for
fixation of Brand Rate or a special Brand Rate, as the case may be, within 30/60
days of let export date. The Central Government can allow a further period of 30
days after satisfaction that the manufacturer or exporter was prevented by
sufficient cause for making the application within the period of 30/ 60 days.
Rule 15/17 of the said rules also empowers the Central Government to relax any
of the provisions of the said rules on being satisfied that the exporter, for
reasons beyond his control, failed to comply with any of the provision of the
said rules.
2. The Ministry has
been receiving a number of representations for extension of aforesaid time limit
under rule 6 and 7 in cases where exporters were prevented by genuine reasons
from filing their application within the period of 60/90 days from the date of
exports.
3. In view of the
various representations received and taking into consideration that in many
cases there are genuine reasons which prevent an exporter of file his
application within the initial period of 60/90 days, the matter has been
re-examined and it has been decided that Ministry may consider relaxation of
time limit in exercise of powers under rule 15/17 in the type of cases and
involving the period of delay as listed in the annexure attached herewith.
4. In all aforesaid
cases, the manufacturer or exporter should state the specific reasons for delay
in filling the application, supported by documents, wherever necessary, and
verification of the input data should either have been completed or it would be
practically possible to conduct a verification at a later stage when the
application is filed.
5.
The receipt of this circular may please be acknowledged.
Annexure to
Circular No. 82/98-Customs dt. 29th Oct. 1998
|
Serial No.
|
Reason for delay
|
Period of Condonation beyond the period permitted
under Rule 6/ 7
|
|
1.
|
Where the applicant files his claim for All Industry
Rates but the Custom House/ or the appellate authority, after Expiry of more
than 60 days from the date of export, informs him that all Industry rate would
not be admissible and the exporter needs to file brand rate application with the
Ministry.
|
90 days from the date of rejection of claim.
|
|
2.
|
Where exporter starts exporting after having applied
for an Advance Licence, but his application gets rejected subsequently or where
having obtained an Advance Licence and after exporting the goods, the exporter
surrenders his Advance Licence, with the - approval of the Licensing Authority.
|
90 days from the date of rejection of Advance
Licence or surrender of Advance Licence by the exporter.
|
|
3.
|
Where the applicant files an application claim
excise rebate but the competent Central Excise Officer, rejects the application,
or where the rebate is originally granted and is subsequently revoked and
recovered.
|
90 days from the date of rejection/ recovery of
rebate.
|
|
4.
|
Where the exporter files and application to DGFT
(erstwhile CCI & E) for change in description of export goods and the
amendment in the advance licence is subsequently permitted by DGFT.
|
90 days from the date of permitting amendment.
|
|
5.
|
Where the exporter is prevented from filing an
application for brand rate of drawback due to non-availability of test report
from custom Lab or any other lab of which the test reports are accepted by
Customs.
|
90 days from the date of dispatch of test report to
the exporter.
|
|
6.
|
Where payment of import duties or part thereof payable on inputs used
in the manufacture of export goods, may be deferred, for example on account of
stay given by a Court of Law, and such duty is paid by the exporter long after
the goods have been physically exported, after the finalisation of the Court
case etc.
|
90 days from the date of decision regarding payment
of duties.
|
|
7.
|
Where the goods initially exported for Exhibition
purpose are subsequently sold in a foreign country.
|
90 days from the date of sale of goods.
|
|
8.
|
Where delay in filing of brand rate application is
on account of law and order problems riots/ strikes or an abnormal situation
prevailing in the area of the place of production of export goods or their
Registered or Head Office which may prevent access to the export documents.
|
One year from let export date.
|
|
9.
|
Where an existing All Industry Rate on an export
product in withdrawn with effect from a particular date, but notice of such
changes comes to the knowledge of the trade at a much later date.
|
One year from let export date.
|
|
10.
|
Where brand rate is filed by mistake to a different
authority resulting in delay in the receipt of such application in the
Directorate of Drawback in the Department of Revenue.
|
One year from let export date
|
|