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DEPB Scheme - Time limit relaxed for application for brand rate �
Central Excise Rule 12 relaxed
Circular No. 30 dated 4th April 2000
Kindly refer to
Ministry�s Circular No.39/ 99-Customs dated 25.6.99 allowing payment of
drawback by way of fixation of brand rate against exports, under DEPB Scheme, of
those products which attract compounded levy of excise duty.
2. Various
representations have been received from the Trade/ Exporters that their
applications for fixation of brand rate in consequence to the said Circular No.
39/ 99 are hit by the limitation of time limit under Rule 6/ 7of the Customs
& Central Excise Duties Drawback Rules, 1995, as the said Circular No. 39/
99 was issued on 25.6.99, whereas under the Drawback Rules, they are required to
file brand rate applications within 90 days (60+30days) from the date of the
�Let Export Order�, and this time period had expired prior to the issue of
the said Circular. They have also requested that in the absence of the said
Circular, they could not file DEPB-cum-Drawback Shipping Bills and had filed
DEPB shipping bills only for their exports� thus the requirement of making a
declaration on the shipping that the exporter will avail of drawback against the
exports as prescribed under Rule 12 of the said Rules has also not been
fulfilled.
3.
The issue has been examined in the Board and the following decision has
been taken: -
(i) The time-limit
prescribed under Rule 6 and 7 of the Customs & Central Excise Duties
Drawback Rules, 1995 has been relaxed, so as to allow the exporters to file
their applications for fixation of brand rate within 90 days (ninety days) from
the date of issue of Ministry�s said Circular No.39/ 99 i.e., upto 23.09.99,
for exports effected from the date on which the compounded levy scheme of excise
duty was introduced till the date of issue of the said Circular. All such cases
shall be deemed to have been accorded permission by the Central Government under
Rule 17 of the said Rules,
(ii) The condition
prescribed under Rule 12 of the Customs & Central Excise Duties Drawback
Rules, 1995 has been relaxed, so as to allow the exporters to claim Drawback
against respective DEPB shipping bills which were filed within 90 (ninety) days
from the date of issue of Ministry�s said Circular No. 39/ 99, i.e., upto
23.09.99.
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