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Regarding Duty Drawback on Tea
Circular No. 61 dated 15th September 1999
Attention of all
concerned is drawn to SS No. 09.021 of the Drawback Table, 1999-2000, wherein
drawback @ Rs. 2/ - per kg. has been allowed on tea (to the extent of indigenous
proportion). The said rate is incumbent upon the condition of non-availment of
Modvat facility.
2. It
is hereby clarified that the production of certificate as regards non-availment
of Modvat facility is a mandatory condition for allowing drawback on tea and
this condition cannot be relaxed/ waived. Those exporters who are unable to
furnish such a certificate may be advised to either apply for Brand Rate of
Drawback or avail of the facility of rebate.
3. It
is also clarified that the drawback rate of Rs. 2/ - per kg. is only for the
bulk tea and while fixing the same, drawback on any packing materials has not
been considered.
4. It
is however, emphasis that as provided in General Note 2 to the Drawback Table,
drawback shall not be allowed in those cases of export where the exporters are
availing rebate of Central Excise duties paid on bulk tea in terms of rules
12(1)(a) or (12)(1) (b) or exporting under bond in terms of rule 13(1) (b) of
the Central Excise Rules, 1944.
5. This
may be brought to the notice of the staff concerned and the trade through
issuance of suitable standing order and public notice. Also kindly acknowledge
the receipt of this Circular.
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