Government of India
Ministry of Finance
Department of Revenue
Board of Central Excise and Customs
New Delhi, the 26th April, 2010.
Circular No. 10/2010-Customs
To,
All Chief Commissioners of Customs / Excise/ Cus & Central Excise
All Commissioners of Customs / Excise/ Cus & Central Excise
All Director Generals of CBEC/ CDR CESTAT
Subject: Brand Rate of Duty Drawback - References received in the Board
regarding old claims - regarding.
Sir / Madam,
I am directed to refer to Board’s
Circular No. 14/2003-Cus dated 6.3.03 whereby
the work related to fixation of Brand rates of Duty Drawback was decentralized.
Para 5 of the said Circular stated that the Ministry would continue to consider
and dispose off all residual pendency relating to the Brand rate applications.
More than 7 years have passed since the issue of this Circular, but still at
times requests are received in the Board relating to brand applications filed by
the exporters prior to the decentralization of this work in 2003.
- The Trade may be informed that the Board is no longer handling cases relating
to fixation of Brand rates of Duty Drawback. Hence all references in this regard
should henceforth be made to the jurisdictional Commissionerate of Central
Excise with complete set of documents who shall deal with such references on the
basis of the facts available of record.
- The receipt of this Circular may please be acknowledged. The instructions may
be brought to the notice of the trade by issuing suitable Trade / Public
Notices. Suitable Standing Orders / Instructions may be issued for the guidance
of the field officers.
- Difficulties faced, if any, in implementation of this Circular may be brought
to the notice of the Board immediately.
Yours faithfully,
(RAHUL LAL)
SENIOR TECHNICAL OFFICER (DRAWBACK)
F.No. 609/46/2010–DBK