F.No. 605/145/97-DBK

Circular No.57/99-Cus
dated 27/8/1999

Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject :  Extension of Brand Rate of Drawback Scheme to exports under DEPB Scheme – Reimbursement of Additional Customs duty (CVD) paid on cash on imported inputs and Excise duty paid on indigenous inputs used for exports of non-exciseable products – regarding.

    Kindly refer to Ministry”s Circular No. 68/97-Customs dated 2nd December,1997 as amended by Circular No. 51/98-Cus. dated 23rd July, 1998 on the above subject.

2. On perusal of DEPB-cum-Drawback shipping bills, it has been noticed that in certain shipping bills the exporters had made a declaration that they would be claiming drawback against such exports in the main body of that shipping bill, and on the other side they/their agents inadvertently signed the shipping bills with the shipping bill that exporter shall not claim duty drawback in respect of experts made against that shipping bill. The declaration in the later part is not intended and therefore inadvertent.

3. The matter has been examined and it has been decided that the Brand rate of drawback shall also be available in the above type of cases which are otherwise covered under Board”s Circulars mentioned in the 1st para above. All such cases will be processed under normal scheme of brand rate fixation, after receipt of verification report from field formations.

(Sandeep Ahuja)
Under Secretary to the Government of India

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