Brand rate fixation for exports moved to Chennai VII Customs; application and verification procedures established under BRFC. Brand rate fixation responsibility for exporters in the Chennai GST & Central Excise Zone is transferred to designated Customs formations, with Chennai VII (Air Cargo) as the jurisdictional commissionerate for exports from Chennai VII (INMAA4). A Brand Rate Fixation Cell (BRFC) headed by a Deputy/Assistant Commissioner will accept applications under section 75 of the Customs Act, verify documents (locally or by referral where factories lie outside the Chennai Customs Zone), process applications on receipt of verification reports, and the competent authority will take the final decision.
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Provisions expressly mentioned in the judgment/order text.
Brand rate fixation for exports moved to Chennai VII Customs; application and verification procedures established under BRFC.
Brand rate fixation responsibility for exporters in the Chennai GST & Central Excise Zone is transferred to designated Customs formations, with Chennai VII (Air Cargo) as the jurisdictional commissionerate for exports from Chennai VII (INMAA4). A Brand Rate Fixation Cell (BRFC) headed by a Deputy/Assistant Commissioner will accept applications under section 75 of the Customs Act, verify documents (locally or by referral where factories lie outside the Chennai Customs Zone), process applications on receipt of verification reports, and the competent authority will take the final decision.
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