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        Case ID :

        Fixation of brand rate of Drawback without pre-verification - Simplified procedure - Extension of the scheme

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        Simplified brand rate fixation extended to registered partnership manufacturer-exporters, subject to certificates, bond and post-verification requirements. Extension of the Simplified Brand Rate Fixation Scheme to registered partnership manufacturer-exporters who furnish a registration certificate, an Assistant Commissioner of Central Excise certificate confirming at least two years' manufacture of the export product, and a bankers' certificate confirming premises, an account of at least one year, and financial soundness; subject to all existing Scheme conditions including bond execution and departmental post-verification, with failure to arrange post-verification within three months exposing the applicant to withdrawal of the facility and reversion to pre-verification.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Simplified brand rate fixation extended to registered partnership manufacturer-exporters, subject to certificates, bond and post-verification requirements.

                                Extension of the Simplified Brand Rate Fixation Scheme to registered partnership manufacturer-exporters who furnish a registration certificate, an Assistant Commissioner of Central Excise certificate confirming at least two years' manufacture of the export product, and a bankers' certificate confirming premises, an account of at least one year, and financial soundness; subject to all existing Scheme conditions including bond execution and departmental post-verification, with failure to arrange post-verification within three months exposing the applicant to withdrawal of the facility and reversion to pre-verification.





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                                ActsIncome Tax
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