Drawback Rules 2017 narrow drawback scope, discontinue composite rates and prescribe AIR suffixes and provisional payment rules. Notification of the Drawback Rules, 2017 and revised AIRs effective 1 October 2017 limits drawback to Customs duties and specified remnant Central Excise duty, discontinues composite rates, mandates tariff-item suffixes ('B' for general AIRs, 'D' for alternative garment AIRs), requires fresh Brand Rate applications for exports with let export date on or after 1 October 2017, disallows Brand Rate fixation under Rule 7 where AIR shows NIL or no rate (requiring Rule 6 instead), and provides for provisional drawback payments equivalent to applicable AIRs subject to claim conditions.
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Provisions expressly mentioned in the judgment/order text.
Drawback Rules 2017 narrow drawback scope, discontinue composite rates and prescribe AIR suffixes and provisional payment rules.
Notification of the Drawback Rules, 2017 and revised AIRs effective 1 October 2017 limits drawback to Customs duties and specified remnant Central Excise duty, discontinues composite rates, mandates tariff-item suffixes ('B' for general AIRs, 'D' for alternative garment AIRs), requires fresh Brand Rate applications for exports with let export date on or after 1 October 2017, disallows Brand Rate fixation under Rule 7 where AIR shows NIL or no rate (requiring Rule 6 instead), and provides for provisional drawback payments equivalent to applicable AIRs subject to claim conditions.
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