| Date: |
23-07-1998
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| Notification No: |
Customs Circular No 51/1998
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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 extension of Brand Rate of Drawback to exports under DEPB Scheme - Relaxation of time-limit prescribed under Duties Drawback Rules, 1995 for filing Brand Rate application under Rule 6/ 7 of Drawback Rules, 1995
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Regarding extension of Brand Rate of Drawback to exports under DEPB
Scheme - Relaxation of time-limit prescribed under Duties Drawback Rules, 1995
for filing Brand Rate application under Rule 6/ 7 of Drawback Rules, 1995
Circular No. 51 dated 23rd
July 1998
Kindly refer to Ministry's Circular No. 69/
97-Customs dated 2nd December, 1997 - allowing payment of Drawback by way of
fixation of Brand Rates on exports made under DEPB Scheme of those products
which cannot avail MODVAT credit of the additional duty of customs (CVD) paid in
cash on imported inputs, or excise duty paid on indigenous inputs, utilised in
the production of export goods.
2. Various
representations have been received from the Trade/ Exporters that their
applications for fixation of brand rate for such products are hit by the
limitation of time limit under Rule 6/ 7 of the Duties Drawback Rules, 1995, as
the Circular No. 68/ 97-Customs was issued on 2. 12. 1997, whereas under the
Drawback Rules, they are required to file Brand Rate application within 90 days
(60 + 30 days) from the date of the "Let Export Order".
3. The issue has
been examined in the Board, and it has been decided to relax the time - limit
prescribed under Rules 6 and 7 of the Duties Drawback Rules, 1995, and to allow
the exporters under DEPB Scheme to file their application for Brand Rate within
90 days (ninety days) from the date of issue of Ministry's Circular No. 68/
97-Customs dated 2. 12. 1997. An Exporter who desires to claim drawback under
Brand Rate of Drawback is allowed condensation of delay for filing Brand Rate
application, in relaxation of Rule 6 and 7 of the duties Drawback Rules, 1995,
and shall be deemed to have been accorded permission by the Central Government
under Rule 17 of 1995 rules.
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