|
Instructions regarding Duty Drawback - All Industry rates of Drawback
effective form 16.6.1995
Circular No. 67dated 15th June
1995
The Ministry has
announced the new All Industry rates of Drawback effective from 16.6.1995 vide
Public Notice No. 5/95, dated 15.6.1995. There are some important changes made
in the description of export products, and Notes given thereunder.
2. The
most significant change made relates to harmonising of the Drawback Table with
the Customs Tariff Act, 1975. As mentioned in the Press Note, the description of
the export goods has as far as possible been retained as per the description in
the existing Table, except where the same was not possible on account of the
earlier entry being a composite one. In such cases, the composite entry has been
split up to cover the products under the various chapter of the Customs Tariff
Act, 1975, retaining the existing description as far as possible and prescribing
a common rate of duty drawback against all the split up entries. Further, the
alignment has been done only with reference to the chapter heading of the said
Act. In other words, the first two digits of the revised heading refer to the
corresponding chapter whereas the subsequent two digits are the running numbers
allotted for purpose of the Drawback Table. The claim for Drawback must be filed
with reference to the revised sub-heading No., as shown in column 1 of the
Table.
2.2 Attention
is also drawn to par 2(b) and its and its proviso of the General Notes relating
to grant of drawback in the case of exports made under the Advance Licencing
Scheme.
3. Commissioners
should closely watch the drawback payments under the revised headings and
wherever, they notice gross distortions of amounts being disbursed, the same
should immediately be brought to the notice of the Directorate through a
separate reference. Similarly, if there are any errors noticed in the harmonised
entries, the same should also be immediately brought to our notice through a D.
O. letter.
4. All
the staff concerned may be advised to go through the changes made in the All
Industry Rates Drawback carefully to avoid any possible error. Any difficulty in
the implementation of the drawback rate may please be intimated to the
undersigned by name either through telex of fax message or by D.O. letter.
5. In
the existing Drawback Table, wherever a certification has been asked from the
concerned Supdt. of Customs/ Central Excise Incharge of the factory of
production, the same may be incorporated in all the copies of the AR-4 instead
of issuing separate certificate. Necessary instructions may be issued to the
concerned staff in this regard.
6. Your
attention is also invited to the revised Customs and Central Excise (Duty
Drawback) Rules, 1995, issued under Customs Notification No. 37/95-Customs and
Central Excise (NT), which have already been circulated, to you. The changes
made therein, should also be kept in mind and any difficulty experienced in
their implementation or changes necessary, should be brought urgently to the
notice of the undersigned.
7. Wide
publicity to the changes may please be given through issue of suitable Trade
Notice specially keeping in mind the aspects covered in the annexure to the
letter issued to the various Councils and Press Note. The field officers should
also be suitably informed by issue of a standing order.
|