Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: DEPB Scheme — time limit relaxed for application for brand rate – C.Ex. Rule 12 relaxed
Kindly refer to Ministry’s Circular No.39/99-Customs dated 25.6.99 allowing payment of drawback by way of fixation of brand rate against exports, under DEPB Scheme, of those products which attract compounded levy of excise duty.
2. Various representations have been received from the Trade/Exporters that their applications for fixation of brand rate in consequence to the said Circular No. 39/99 are hit by the limitation of time limit under Rule 6/7of the Customs & Central Excise Duties Drawback Rules, 1995, as the said Circular No. 39/99 was issued on 25.6.99, whereas under the Drawback Rules, they are required to file brand rate applications within 90 days (60+30days) from the date of the ‘Let Export Order’, and this time period had expired prior to the issue of the said Circular. They have also requested that in the absence of the said Circular, they could not file DEPB-cum-Drawback Shipping Bills and had filed DEPB shipping bills only for their exports’ thus the requirement of making a declaration on the shipping that the exporter will avail of drawback against the exports as prescribed under Rule 12 of the said Rules has also not been fulfilled.
3. The issue has been examined in the Board and the following decision has been taken:-
(i) The time-limit prescribed under Rule 6 and 7 of the Customs & Central Excise Duties Drawback Rules, 1995 has
been relaxed, so as to allow the exporters to file their applications for fixation of brand rate within 90 days (ninety
days) from the date of issue of Ministry’s said Circular No.39/99 i.e., upto 23.09.99, for exports effected from the
date on which the compounded levy scheme of excise duty was introduced till the date of issue of the said
Circular. All such cases shall be deemed to have been accorded permission by the Central Government under
Rule 17 of the said Rules,
(ii) The condition prescribed under Rule 12 of the Customs & Central Excise Duties Drawback Rules, 1995 has been
relaxed, so as to allow the exporters to claim Drawback against respective DEPB shipping bills which were filed
within 90 (ninety) days from the date of issue of Ministry’s said Circular No. 39/99, i.e., upto 23.09.99.