Duty draw back rate

[Narendra Soni]

Dear experts

Please suggest draw back rate for ITCHSCode 63079099 both if cenvat availed and if cenvat not availed

Urgent please.

[Mahir S]

Sir,

The Chapter sub heading no. 6307 9099 appears to be wrongly typed and is incorrect.

Please do re-check and re-confirm it.

[Narendra Soni]

Sorry,correct ITCHS Code is 63079090.please suggest DBK rate urgently.

[Mahir S]

Sir,

No drawback rates have been prescribed by the Government for the goods falling under chapter sub heading 6307 9090.

[YAGAY andSUN]

Dear Mr. Soni,

In our view, you may use DBK Tariff Heading 63070199 Of Others Kg 7.1%, 71/ 1.6%, 16

it is pertinent to mention here that the para 1 & 2 notes and condition to the Notification No. 98/2013 - CUSTOMS (N.T.) dated 14^th September, 2013 enumerates that

Notes and conditions:

(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit or modified six or eight or ten digits are in several cases not aligned with the descriptions of goods given in the said First Schedule to the Customs Tariff Act, 1975.

(2) The General Rules for the Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the said Schedule.

Please do also check it from your Customs Broker and with the Commissioner of Custom (DBK) for determining the correct legal position in this regard. If required, seek the written opinion of an expert.

Regards,

YAGAY and SUN

(Management, Business, and Indirect Tax Consultants)

[Mahir S]

Sir,

In cases where the amount or Rate of Drawback has not been determined, as per Rule 6 of the Drawback Rules 1995, the exporter should apply in writing to the to the Commissioner of Central Excise having jurisdiction over the manufacturing unit for determination of the amount or Rate Drawback within 60 (sixty) days from the date of Let Export Order date given by the proper officer of Customs on the relevant Shipping Bill. The Commissioner of Central Excise may allow a further period of 30 (thirty) days if it is satisfied that the manufacturer or exporter was prevented by sufficient cause from filing the application within sixty days.
The amount of Rate of Drawback determined in such cases is commonly known as Brand Rate of Drawback. This amount or Rate of Drawback so determined is applicable to the specified goods exported by a particular exporter during a particular period as shall be mentioned in the order issued by the Central Excise.
If the exporter desires, the Commissioner of Central Excise may grant Drawback provisionally, on specific application of exporter in writing, without waiting for verification of the data furnished by the exporters and authorize the Commissioner of Customs at the Port of Export to pay provisional amount subject to execution of a bond with Surety or Security for a suitable amount undertaking to refund the excess amount paid, if any.

AI Summary

Drawback rate determination: exporters must apply to the Commissioner for a brand rate and may obtain provisional payment on bond. No specific drawback rate exists for ITCHS 63079090; exporters should not assume a scheduled rate. Classification may be approximated by reference to tariff heading 63070199 but must be verified because the Drawback Schedule aligns with the Customs Tariff Act only at the four digit level. If no rate is prescribed, exporters must apply in writing to the Commissioner of Central Excise under Rule 6 of the Drawback Rules, 1995 for determination of the Brand Rate of Drawback; the Commissioner may extend filing time and grant provisional drawback payments on bond subject to refund.