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of <h1>Exporters paying CVD or excise on inputs can claim Brand Rate Drawback under Customs and Excise Drawback Rules, 1995</h1> Exporters of non-excisable products under the DEPB Scheme who pay Additional Customs Duty (CVD) in cash on imported inputs or excise duty on indigenous inputs, but cannot avail Modvat Credit due to the final goods being exempt from excise duty, are eligible for Brand Rate of Drawback. This rate, fixed by the Directorate of Drawback upon application and proof of duty payment, compensates for duties suffered on inputs. Drawback will be payable under relevant Customs and Central Excise Duties Drawback Rules, 1995, following prescribed procedures. Exporters must apply for Brand Rate fixation and may file a combined DEPB-cum-Drawback Shipping Bill, but cannot claim the All Industry Rate of Drawback.
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