Export under DEPB Scheme - Reimbursement of Additional Customs Duty (CVD) paid in cash on imported inputs and Excise duty paid on indigenous inputs used for exporters of non-excisable products - Brand Rate of Drawback Admissible
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Brand Rate of Drawback available under DEPB for reimbursement of CVD and excise on inputs upon proof and specific application. Exporters of non-excisable goods under the D.E.P.B. scheme may obtain reimbursement of additional customs duty (CVD) on imported inputs and excise duty on indigenous inputs by applying to the Directorate of Drawback for fixation of a Brand Rate of Drawback on submission of proof of payment; payment will follow the procedure and under the provisions of the Drawback Rules, 1995, and exporters may file a DEPB-cum-Drawback Shipping Bill but cannot claim the All Industry Rate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Brand Rate of Drawback available under DEPB for reimbursement of CVD and excise on inputs upon proof and specific application.
Exporters of non-excisable goods under the D.E.P.B. scheme may obtain reimbursement of additional customs duty (CVD) on imported inputs and excise duty on indigenous inputs by applying to the Directorate of Drawback for fixation of a Brand Rate of Drawback on submission of proof of payment; payment will follow the procedure and under the provisions of the Drawback Rules, 1995, and exporters may file a DEPB-cum-Drawback Shipping Bill but cannot claim the All Industry Rate.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.