Procedure for verification of brand rate applications against export of Processed fabrics & garments

Brand rate verification requires jurisdictional excise units to verify exported yarn consumption, invoices, and corroborating documentation before reimbursement.

Prescribes that brand rate verification for yarn duty reimbursement on exported processed fabrics and garments be undertaken by the Central Excise formation jurisdictional over the processor, establishing export and yarn consumption by physical inspection or documentary corroboration. A single independent verification report must identify processors, weavers and quantities, confirm fabric composition against DBK statements and excise/commercial invoices, require excise invoices and corroborating commercial invoices or disclaimer certificates proving movement to ultimate consumption, and apply technical corroboration for grey fabrics; incomplete or time-barred applications are not to be verified.