| Date: |
28-11-2000
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| Notification No: |
Customs Circular No 95/2000
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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: |
Regarding duty drawback on Brass Builder Hardware under SS No. 74.17 of the Drawback Table
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Regarding duty drawback on Brass Builder Hardware under SS No. 74.17 of
the Drawback Table
Circular No. 95 dated 28th
November 2000
Representations have been received from the trade
that the field formations are not permitting drawback to the exports of Brass
Builder Hardware under SS No. 74.17 of the Drawback Table on the ground that no
corresponding Customs Tariff Headings have been mentioned against this SS No. In
fact, many formations are of the view that as these goods are covered by Chapter
83 of the Customs Tariff, no drawback is admissible to them in the absence of
any corresponding rates having been fixed;
2. The matter has
been examined in the Board. It may be mentioned that the drawback rate for Brass
Builder Hardware, is intended to compensate the duties suffered on the input,
i.e., brass. The rate has been determined accordingly and it is clarified that
it is applicable to all items of Brass, which qualify as Builder Hardware. It is
for this reason, no corresponding Customs Tariff Heading has been mentioned
against SS No. 74.17. All drawback claims of the parties may be decided
accordingly.
3. Suitable Public
Notice for information of the trade and standing orders for guidance of the
staff may kindly be issued on the above lines.
4.
Receipt of the Circular may please be acknowledged.
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