Eligiblity of Duty Draw back?

[Asked by Guest]

Is Duty Drawback  eligible on Export in which material imported & used in manufactured exported product against Advance License?

[YAGAY and SUN]

Dear Suminder Patial,

 

Duty drawback of duty paid inputs, whether imported or indigenous will be available at rates fixed by Department of Renvenue.  Drawback allowed will be mentioned on Advance Authorisation - para 4.1.14 of FTP 2009-14.

para 4.1.14 In case of an Advance Authorisation, drawback shall be available for any duty paid material, whether imported or indigenous, used in goods exported, as per drawback rate fixed by DoR, Ministry of Finance (Directorate of Drawback). Drawback allowed shall be mentioned in Authorisation.

If goods are exported under Advance Authorisation, drawback at rate equal to central excise allocation of rte of drawback will be admissibel - para 2 (b) of Customs Notification No. 8/2005-Cus (NT) dated 18-01-2005.

 

Best Regards,

Pradeep Khatri

[Snehal Kulkarni]

Hi

Please check, whether you have Imported the Goods under Advance Authorisation. If So, then you are eligible to claim the Duty Drawback.

The Two Benefits cannt be claimed at a time.

Thanks

 

 

[Snehal Kulkarni]

Sorry, ignore pervious one :

Hi

Please check, whether you have Imported the Goods under Advance Authorisation. If So, then you are not eligible to claim the Duty Drawback.

The Two Benefits cannt be claimed at a time.

Thanks

AI Summary

Duty drawback entitlement depends on Advance Authorisation terms and rates; duplicate import benefits cannot be claimed simultaneously.
Duty drawback is available on duty paid inputs used in exported goods at rates fixed by the Department of Revenue and must be specified in the Advance Authorisation; where goods are exported under an Advance Authorisation drawback admissible may equal the central excise allocation of the fixed drawback rate, and the import concession of the Advance Authorisation and a separate drawback claim cannot be claimed concurrently.