Subject : Showing of Custom Duty allocations in the OTS cans falling under SS. No. 7309 (OID 3814) of the Existing Duty Drawback Table- Clarification in respect of – regarding-Online GST Certification Course by TaxGuru & MSME- Click here to Join
1. It has been represented by various Export Promotion Councils and Associations viz. Agricultural and Processed Food Products Export Development Authority, New Delhi, and All India Food Preservers’ Association, New Delhi, seeking the clarification as to whether in the existing All Industry Rate of Drawback for Food/ Fruit preparations and products falling under chapter 16, 20 and 21 of the Drawback Table, under All Customs (Allocation, no CVD (Additional Customs Duty) has been considered in respect of the inputs used in manufacture of the OTS Cans used, as a packing material for the said export products or not.
2. The matter has been examined in this office in depth and it has been observed that w.e.f. 1.6.89 while determining the All Industry rate of Drawback for the Food/ Fruit preparations/ products falling under old SS No. 102-110 and in the corresponding new chapter heading Nos. 16, 20 and 21 of the existing Drawback Table, only Basic Custom duty, suffered on the Electrolytic Tinplate, used in the manufacture of OTS cans (used as a packing material in the export product), has been considered under the allocation ‘All Customs’.
3. This may be brought to the notice of all concerned.