Increase in All Industry Rates for drawback on gold and silver jewellery requires exporter declaration of no CENVAT or rebate. Revised All Industry Rates (AIR) of duty drawback for exports under tariff items 711301, 711302 and 711401 are effective from 24.06.2016 and are subject to a mandatory exporter declaration that the goods were manufactured and exported without availing CENVAT credit or rebate under rule 18 and not under rule 19(2) of the Central Excise Rules, 2002; Customs officers must ensure and record this declaration at the Let Export Order stage.
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Provisions expressly mentioned in the judgment/order text.
Increase in All Industry Rates for drawback on gold and silver jewellery requires exporter declaration of no CENVAT or rebate.
Revised All Industry Rates (AIR) of duty drawback for exports under tariff items 711301, 711302 and 711401 are effective from 24.06.2016 and are subject to a mandatory exporter declaration that the goods were manufactured and exported without availing CENVAT credit or rebate under rule 18 and not under rule 19(2) of the Central Excise Rules, 2002; Customs officers must ensure and record this declaration at the Let Export Order stage.
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