Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Drawback — conversion of DBK SBs into DEEC-cum-DBK SBs – Circular no. 74/97-Cus applicable
Attention is invited to this Ministry’s guidelines on the above subject circulated under Circular No. 74/1997-Customs (F.No. 609/443/97-DBK) dated the 30th December, 1997.
2. It has been noticed that while issuing the above mentioned guidelines, the intention was to include the provision for conversion of duty drawback shipping bills into DEEC-cum-drawback shipping bills also, in addition to other provision in the said circular, but the same was left out inadvertently.
3. In view of this, it is clarified that the guidelines contained in this Ministry’s Circular No. 74/97-Cus. Dated 30.12.97 shall also apply to the conversion of drawback shipping bills into DEEC-cum-drawback shipping bills.
4. This may be brought to the notice of staff and trade by issue of suitable standing Orders/Public Notice.