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of <h1>Simplified Brand Rate Fixation Scheme Extended to Registered Partnership Firms with New Certification Rules</h1> The government has extended the Simplified Brand Rate Fixation Scheme for drawback claims to include registered partnership firms, in addition to corporate manufacturer-exporters. These firms must have manufactured the export product for at least two years, provide a certificate from the Assistant Commissioner of Central Excise, and a bank certificate confirming the location, account history, and financial soundness. All other scheme conditions apply, including bond execution and post-verification of submitted data. Failure to complete post-verification within three months may result in withdrawal of the scheme benefits and reversion to the standard pre-verification process. The amendment is effective from October 23, 1996, and exporters are to be informed accordingly.
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