Duty Drawback-All Industry Rates

[Sanjay Sharma]

Dear Experts,

This query is regarding Duty Drawback of All Industry Rates-

Exported goods has not suffered any incidence of Customs duty on the inputs and procured indigenously wholly, in other words we can say that no imported inputs involved in the making of export goods,

Inputs procured indigenously and whatever duty paid on the same inputs taken the CENVAT credit for the duty paid on that,

In this situation can we avail the duty drawback Customs duty portion of All Industry rates of DBK or not,?

Pls. clarify.

[YAGAY andSUN]

Dear Sanjay,

Duty Draw Back under All Industry Rates has two aspects, namely:

1. DBK AIR with availment of CENVAT credit
2. DBK AIR without availment of CENVAT credit

You can avail the DBK AIR with availment of CENVAT credit which is either equivalent to DBK AIR without availment of CENVAT credit or may be lesser than of it.

Please check under which category and under which Tariff Heading your finished goods duly falls and then opt the appropriate clause A or B in your shipping bill and DBK AIR Tariff.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

AI Summary

Eligibility for Duty Drawback under All Industry Rates clarified: Can be availed with or without CENVAT credit. Check categories and Tariff Heading. A participant in a discussion forum inquired about the eligibility for Duty Drawback under All Industry Rates when exported goods are made entirely from domestically procured inputs, with CENVAT credit claimed on the duties paid. The response clarified that Duty Drawback under All Industry Rates can be availed with or without CENVAT credit. It advised checking the specific category and Tariff Heading of the finished goods to determine the appropriate clause to apply in the shipping bill and Duty Drawback Tariff.