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Drawback Circular No. 67/95
dated 15/6/95
 F.No. 609/ 126/ 95-DBK
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject : Duty Drawback – All Industry rates of Drawback effective form 16.6.1995 – Instructions regarding

The Ministry has announced the new All Industry rates of Drawback effective from 16.6.1995 vide Public Notice No. 5/95, dated 15.6.1995. There are some important changes made in the description of export products, and Notes given thereunder.

2. The most significant change made relates to harmonising of the Drawback Table with the Customs Tariff Act, 1975. As mentioned in the Press Note, the description of the export goods has as far as possible been retained as per the description in the existing Table, except where the same was not possible on account of the earlier entry being a composite one. In such cases, the composite entry has been split up to cover the products under the various chapter of the Customs Tariff Act, 1975, retaining the existing description as far as possible and prescribing a common rate of duty drawback against all the split up entries. Further, the alignment has been done only with reference to the chapter heading of the said Act. In other words, the first two digits of the revised heading refer to the corresponding chapter whereas the subsequent two digits are the running numbers allotted for purpose of the Drawback Table. The claim for Drawback must be filed with reference to the revised sub-heading No., as shown in column 1 of the Table.

2.2  Attention is also drawn to par 2(b) and its and its proviso of the General Notes relating to grant of drawback in the case of exports made under the Advance Licencing Scheme.

3. Commissioners should closely watch the drawback payments under the revised headings and wherever, they notice gross distortions of amounts being disbursed, the same should immediately be brought to the notice of the Directorate through a separate reference. Similarly, if there are any errors noticed in the harmonised entries, the same should also be immediately brought to our notice through a D. O. letter.

4. All the staff concerned may be advised to go through the changes made in the All Industry Rates Drawback carefully to avoid any possible error. Any difficulty in the implementation of the drawback rate, may please be intimated to the undersigned by name either through telex of fax message or by D.O. letter.

5. In the existing Drawback Table, wherever a certification has been asked from the concerned Supdt. of Customs/ Central Excise incharge of the factory of production, the same may be incorporated in all the copies of the AR-4 instead of issuing separate certificate. Necessary instructions may be issued to the concerned staff in this regard.

6. Your attention is also invited to the revised Customs and Central Excise (Duty Drawback) Rules, 1995, issued under Customs Notification No. 37/95-Customs (N.T.) and Central Excise (NT) which have already been circulated to you. The changes made therein, should also be kept in mind and any difficulty experienced in their implementation or changes necessary, should be brought urgently to the notice of the undersigned.

7. Wide publicity to the changes may please be given through issue of suitable Trade Notice specially keeping in mind the aspects covered in the annexure to the letter issued to the various Councils and Press Note. The field officers should also be suitably informed by issue of a standing order.

(K.D. Tayal)
Commissioner (Drawback)

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