Drawback entitlement for man-made fabrics clarified: all-industry rates apply where processing duty is bonded or rebated without Modvat. All-industry drawback rates for man-made fabrics exclude processing-stage Central Excise duty; the All-Industry Rate is admissible when processing duty is bonded under rule 13(1)(b) or rebated under rule 12(1)(b), provided Modvat credit has not been availed and proof of non-availment is produced or a Special Brand Rate is sought. The rate also applies where Modvat is taken on fibre/POY but duty is paid on yarn for exported grey fabric. These instructions extend to exports under the DFRC scheme, which are subject to Central Excise allocation of drawback rates.
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Provisions expressly mentioned in the judgment/order text.
Drawback entitlement for man-made fabrics clarified: all-industry rates apply where processing duty is bonded or rebated without Modvat.
All-industry drawback rates for man-made fabrics exclude processing-stage Central Excise duty; the All-Industry Rate is admissible when processing duty is bonded under rule 13(1)(b) or rebated under rule 12(1)(b), provided Modvat credit has not been availed and proof of non-availment is produced or a Special Brand Rate is sought. The rate also applies where Modvat is taken on fibre/POY but duty is paid on yarn for exported grey fabric. These instructions extend to exports under the DFRC scheme, which are subject to Central Excise allocation of drawback rates.
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