CBEC calls for data for All Industry Rates (AIR) of Duty Drawback for year 2015

TG Team 20 Mar 2015 372 Views 0 comment Print Custom Duty | Instructions, Notifications/Circulars

F.No.609/30/2015-DBK (A)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
DRAWBACK DIVISION
NEW DELHI

Dated: March 20, 2015

Export Promotion Councils/ Commodity Boards / Trade and Industry Associations

Sub: Request for provision of data by Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations for the purposes of the exercise for All Industry Rates (AIR) of Duty Drawback for the year 2015- reg.

In connection with the above cited subject, the EPCs/Trade and Industry Associations are requested to provide cost and consumption data for the period January-March 2015 w.r.t. the inputs/input services which are used in the manufacture of the export products in the specified Proforma, in 4 parts – I(A) & I(B), II, III, IV. The consumption of input materials and incidence of duties, which is filled in the Part I as being against the export of a particular product, must invariably relate to it. Part II requires information on the actual cost, including the break-up, incurred for making the export product and the sales realization on such export product. Part III relates to the incidence of service tax paid at input stage. Part IV requires details of captive power used for manufacturing the export product.

2. While providing the above data, due care should be taken on the aspects that-

(a) Data provided is representative and complete for the period January-March 2015. While submitting data in respect of a particular manufactured export item of a manufacturer, the details of any/all input(s)/service(s) used in the manufacture of all types/styles of that particular export item should also be indicated.

(b) Data submitted should pertain to at least five units for each export product. The units should be selected from amongst the small, medium as well as large manufacturer exporters.

(c) Data should be of and should pertain to manufacturers/ manufacturer exporters, and it should be certified by the manufacturer and its Chartered Accountant.

(d) The data is to be supported by relevant documents such as Bills of Entry, Shipping Bills, invoices etc.

(e) The data should pertain to only those manufacturers/units which are ready to have their records and production processes subjected to inspection by the Customs and Central Excise Department for the purposes of verifying correctness.

3. Please ensure that the data of the relevant manufacturers/units that you use is also submitted to the Asst/Dy Commissioner of Central Excise having jurisdiction over the respective manufacturer/unit. It is expected that the Commissioner of Central Excise shall, within 7 days of receipt of this data by the jurisdictional AC/DC, have the data conveyed to Drawback Division duly verified along with comments as necessary.

4. It is requested that EPCs/ Commodity Boards / Trade and Industry Associations may make above information reach Drawback Division by 30th April, 2015. The information must be presented in the prescribed Proforma only. Suggestions for rationalization of entries in the existing AIR Drawback Schedule, along with justification, may also be conveyed.

(Rajiv Talwar)
Joint Secretary

Encl: Proforma in 4 parts

PROFORMA – I (A)

Data pertaining to : January – March, 2015

Name of C. Ex. Division and Commissionerate : ________________________

Name of the Manufacturer whose goods are exported : ___________________

Name of items produced and exported : ________________________

Inputs	Unit (UQC)	Quantity of domestic inputs used during Jan. – Mar, 2015 in UQC	Value of domestic inputs (excluding excise duty) used during Jan. – Mar, 2015	Average domestic price of Inputs (Col. 4 / Col. 3)	Total Excise duties paid on the inputs used during Jan. – Mar, 2015	Quantity of Imported inputs used during Jan. – Mar, 2015 in UQC	Total CIF Value of imported inputs used during Jan. – Mar, 2015	Average import price of Inputs (Col. 8 / Col. 7)	Total Customs duties paid on the inputs used during Jan. – Mar, 2015	Name of goods produced / Exported	Unit (UQC)	Quantity of goods sold in domestic market during Jan. – Mar, 2015 in UQC	Value of goods (excluding Excise Duty) sold in domestic market during Jan. – Mar, 2015	Average domestic sale price (Col. 14 / Col. 13)	Quantity of goods exported during Jan. – Mar, 2015 in UQC	Total FOB value of goods exported during Jan. – Mar, 2015	Average FOB value (Col. 17 / Col. 16)
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18

Note: 1. Customs duties to include Basic Customs Duty, CVD, Cess and any other duties. Excise duty should include Cess.

2. To be completed by the individual manufacturer whose goods are exported.

3. Data should be submitted taking into account all types / models / styles / qualities of the export product.

4. Value and duty to be in Rupees.

PROFORMA I (B)

(To be completed by the Export Promotion Councils)

Data pertaining to : January-March, 2015

Name of product exported :………………………………………………………… (To be filled separately for each export product)

Principal material Inputs* that went into manufacturing of the final product mentioned above	Unit (UQC)	Total Quantity of Import in UQC**	Total Quantity of domestic procurement in UQC**	Rate of import duty (limited to Basic Customs Duty, CVD, Cess and any other duties)	Rate of excise duty
1	2	3	4	5	6

Note: * It should not include common utilities/ consumables like electricity, fuel etc.

** Figures in column 3 & 4 should relate to units in sectors covered by the concerned EPC.

PROFORMA – II

(To be submitted export product-wise for each Manufacturer whose data forms part of the representative data)

SUMMARY COST SHEET IN RS. PER UNIT OUTPUT

Period : January-March, 2015

Manufacturer’s name:

Name of export product:

(1) Material cost (in Rupees)

S.No.	Main Items	Material Cost

Sub total:

(2) Expenses incurred in Fuel, electricity, coal, coke etc. (in Rupees) ……………

(3) Salaries, Wages & Other overhead expenses (allocated/apportioned as is the costing practice adopted by the unit for MIS, inventory valuation etc.) (in Rupees)………….

(4) Total cost of sales (as estimated as per the costing practice adopted by the unit for MIS, inventory valuation etc.) (in Rupees)…………………

(5) Domestic Sale price (in Rupees) ………………….

(6) FOB realization (in Rupees) ………………………..

PROFORMA – III

(To be submitted by each Manufacturer whose data forms part of the representative data)

SERVICE TAX PAID ON INPUT SERVICES:

Period : April, 2014 to March, 2015

1. Name of Manufacturer of export product :

2. Products Exported :

3. Total Business Turnover (Income) :

4. Domestic Sales :

5. Export Sales :

6. Total Sales (4+5) :

7. Break-up of Total Input Service Tax (including cess)

Name of Service	Service Tax Paid (Rs.)
(i)
(ii)
(iii)
(iv)
(v)

8. Total Tax Paid on Input Services (including cess):

Proforma – IV

Details of captive power used for manufacturing the export product

Name of Manufacturer of Export Product:

(i) Details of Power Consumed:

Name of Export Product	Total quantity of the export product manufactured during Jan.-Mar, 2015	No. of Units of power consumed for manufacturing the quantity given in Col. (2) in KWH	Out of Col. 3, no. of unit of power purchased from Electricity Board (in KWH)	Out of Col. 3, no. of Units of Power Generated through DG Sets (in KWH)
(1)	(2)	(3)	(4)	(5)

(ii) Details of fuel used for Captive Power generation:

Name of Input (fuel)	8 Digit Customs classification	Locally purchased input used for export production for which duty paying documents are available with the exporter		Central Excise duty paid on locally procured input as per duty paying documents available with the exporter. (in Rs.)	Input purchased from the market for which duty paying documents are not available		Imported input used for export production for which duty paying documents are available with the exporter		Duty paid on imported input as per duty paying documents available with exporter (in Rs.)			Imported input purchased from the dealer dealing with imported input for which duty paying documents are not available
Name of Input (fuel)	8 Digit Customs classification	Quantity with UQC	Value in Rs.		Quantity with UQC	Value in Rs.	Quantity with UQC	Value in Rs.	BCD	CVD	SAD	Quantity with UQC	Value in Rs.
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)	(14)