Brand rate identifier change requires exporters to declare new identifier and tariff item B for provisional customs component drawback. Exporters claiming brand rate under Rule 7 must declare identifier '9807' followed by the AIR Schedule tariff item number and 'B' on shipping bills filed on or after 23.11.2015; Customs will process provisional drawback equal to the Customs component ('B' column rate and cap) subject to AIR conditions and EDI validation. Exporters may thereafter apply to Central Excise for fixation of brand rate; timely complete applications can lead to additional payments or adjustments, while rejections must be accompanied by eligibility details for Customs to finalise claims.
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Provisions expressly mentioned in the judgment/order text.
Brand rate identifier change requires exporters to declare new identifier and tariff item B for provisional customs component drawback.
Exporters claiming brand rate under Rule 7 must declare identifier "9807" followed by the AIR Schedule tariff item number and "B" on shipping bills filed on or after 23.11.2015; Customs will process provisional drawback equal to the Customs component ("B" column rate and cap) subject to AIR conditions and EDI validation. Exporters may thereafter apply to Central Excise for fixation of brand rate; timely complete applications can lead to additional payments or adjustments, while rejections must be accompanied by eligibility details for Customs to finalise claims.
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