Drawback and Central Excise Rules 2002

[Arvind Sundhesha]

(1)

We are Export Guar Gum Powder (HS Code 13023230) under Central Excise Rule, 2002. We are purchased Packing material under General Bond as per Notification No. 43/2001 CE (N.T.)  dated the  26-6-2001 for Export Purpose. We are Export under ARE2 also.

(2)We are availed Drawback. but custom and Central Excise saying that both benefits can't be availed as stated under N.T. No. Notification No. 68 / 2011 - Customs (N.T.) dated dated the 22^nd September, 2011 and Central Excise Rule, 2002.

Please provide your suggestion and clarification on above matter.

Regards,

Arvind Sundhesha

AI Summary

Exporter Can't Simultaneously Claim Packing Material Bond and Drawback Under Central Excise Rule 2002, Notification No. 68/2011. An entity exporting Guar Gum Powder under Central Excise Rule, 2002, raised a query regarding the simultaneous availing of two benefits: purchasing packing material under a General Bond for export and claiming a drawback. The customs and Central Excise authorities stated that both benefits cannot be availed simultaneously, citing Notification No. 68/2011 - Customs (N.T.) and Central Excise Rule, 2002. A respondent confirmed that under Notification No. 43/2001 CE (N.T.), inputs procured without duty for export cannot claim a drawback, as the scheme offsets input duty incidence.