Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: EPCG/Duty exemption schemes—clarifications; DFRC Scheme – DFRC-cum-DBK SB to be filed
Attention is Invited to DOR Circular No. 33/2000-Cus. Dated 2.5.2000 outlining the procedure to be followed for export/import under DFRC scheme.Online GST Certification Course by TaxGuru & MSME- Click here to Join
Doubts have been expressed by field formations regarding the provisions contained in paras 2(vi) & 3.1 of the said Circular which are clarified as follows:
Para 2(vi): It is clarified that drawback could be availed at All Industry Rate equivalent to the central excise duty portion in respect of inputs imported & cleared on payment of CVD under DFRC Scheme, provided no cenvat has been availed; alternately, the exporter could avail Brand rate of Drawback.
It is also clarified that brand rate of drawback could be availed in respect of materials which are not imported under DFRC Scheme.
Para 3.1: It is clarified that exporters who want to avail drawback under DFRC Schemes shall file “DFRC cum Drawback Shipping Bill”
3. Standing Orders/Departmental Order for the information and guidance of the field staff and trade/public notices for the trade may be issued and copies of the same may be forwarded to the joint Secretary (Drawback).