Request for provision of data by Export Promotion Councils/Trade and Industry Associations for the purposes of the exercise for All Industry Rates (AIR) of Duty Drawback for the year 2014- reg.
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Duty drawback data collection: mandated manufacturer-level cost, input duty and service-tax disclosure to determine AIR for exports. Request for manufacturer-level cost, input consumption, duty incidence and input service tax data for January-March 2014 to determine All Industry Rates of Duty Drawback using a prescribed four-part Proforma. Parts I(A)/I(B) record input quantities, values and duties and domestic/export sales; Part II is a per-unit cost sheet; Part III documents service tax on input services; Part IV captures captive power and fuel details. Data must be representative, cover at least five manufacturers across sizes, be certified by the manufacturer and its chartered accountant, supported by duty-paying documents, and open to Customs and Central Excise inspection.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback data collection: mandated manufacturer-level cost, input duty and service-tax disclosure to determine AIR for exports.
Request for manufacturer-level cost, input consumption, duty incidence and input service tax data for January-March 2014 to determine All Industry Rates of Duty Drawback using a prescribed four-part Proforma. Parts I(A)/I(B) record input quantities, values and duties and domestic/export sales; Part II is a per-unit cost sheet; Part III documents service tax on input services; Part IV captures captive power and fuel details. Data must be representative, cover at least five manufacturers across sizes, be certified by the manufacturer and its chartered accountant, supported by duty-paying documents, and open to Customs and Central Excise inspection.
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