Drawback - Non- availment of Modvat Certification Simplified

Non availment of Modvat certification: simplified rules allow periodic or self declaration for processing drawback claims per shipment.

Non availment of Modvat credit for drawback processing is simplified: exporters under bond or rebate must produce AR 4 or a Central Excise superintendent's certificate; manufacturer exporters under excise control may rely on biannual Assistant Commissioner certificates for listed products, with fresh certificates for new commodities; self declaration may suffice for unconditionally exempt goods and manufacturers outside excise control; Councils may certify unregistered cottage sector suppliers; merchant exporters benefit from supporting manufacturers' certificates while open market purchases are treated as Modvat availed and limited to Customs allocation.