Circular No. 10/2003-Cus
17th February 2003
F.No.609/162/2002-DBK
Government of India
Ministry of Finance & Company Affairs
Department of Revenue
Sub: Sanction of All Industry Rate of Duty Drawback pending fixation of Brand Rate of Drawback – regarding .
Attention is invited to Rule 7 of the Customs & Central Excise Duties Drawback Rules, 1995. According to this rule, if an exporter feels that he is not getting adequate neutralisation of the duties of Customs & Central Excise suffered on the inputs used in the manufacture of the export products, exporter can apply for fixation of brand rate of drawback to the Central Government.
2. There have been representations from the trade that since the procedure of application and issuance of brand rate letters under Rule 7 involves one to two months, they remain out of funds and face financial difficulties.
3. This issue has been considered by the Kelkar Committee and based on its recommendations, the Board has decided that henceforth in all those cases, where the exporters have applied for brand rate of drawback , they may be permitted the duty drawback at All Industry Rate as admissible under the relevant S.S. No. of the Duty Drawback Table. Subsequently, when the exporters are issued brand rate of drawback, the differential amount may be sanctioned to them.
4. Suitable public notices for information of the Trade and standing orders for guidance of the staff may kindly be issued accordingly.
5. The receipt of this Circular may kindly be acknowledged.
Declaration to be given by Manufacturer Exporters or Merchant Exporters with Supporting Manufacturers for availing All Industry Rates of Drawback.
1. Description of the Goods:
2. Invoice No. and Date:
3. Name and address of the Exporter alongwith the name of the Jurisdictional Central Excise Commissionerate/Division/Range:
4. Name of the Supporting Manufacturer (s) / alongwith the name of the Jurisdictional Central Excise Commissionerate / Division/Range:(FOR MERCHANT EXPORTERS).
5. Address of the Manufacturing Unit(s):
We, M/s. _________________ , the Exporters of the above mentioned goods, hereby declare that
| (a) | we are manufacturer exporters and are not registered with Central Excise and have not paid any Central Excise duty on these goods, |
| Or | |
| we are merchant exporters and our supporting manufacturer (s) whose details are given above at S.No.4 are not registered with the Central Excise, and have not paid any Central Excise duty on these goods, and | |
| (b) | we further declare that we or our supporting manufacturers have not availed of Cenvat facility in respect of these export goods. |
Exporters’ Signature & Seal
