Brand Rate Drawback eligibility extended to DTA units for inputs processed by EOUs/EPZ under specified procedure. DTA exporters supplying duty-paid inputs to EOUs/EPZs for manufacture of exported goods are eligible for Brand Rate Drawback upon submission of proof of duty payment. Drawback is payable under Rule 6(1) of the Drawback Rules at a brand rate fixed on specific application, following the prescribed procedure; applications for rate fixation under DEPB must be made to the Directorate of Drawback, and the All-Industry Rate is not available.
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Provisions expressly mentioned in the judgment/order text.
Brand Rate Drawback eligibility extended to DTA units for inputs processed by EOUs/EPZ under specified procedure.
DTA exporters supplying duty-paid inputs to EOUs/EPZs for manufacture of exported goods are eligible for Brand Rate Drawback upon submission of proof of duty payment. Drawback is payable under Rule 6(1) of the Drawback Rules at a brand rate fixed on specific application, following the prescribed procedure; applications for rate fixation under DEPB must be made to the Directorate of Drawback, and the All-Industry Rate is not available.
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