Claim excise duty and other export benefit

[RAM SHARMA]

Dear Experts,

We have removed export with payment of duty under rule18 of CE Rules, 2002 and claim excise duty from Department. we have also availing the export benefit like depb/drawback and focus product scheme under chapter 3 of foreign trade policy.

Can we avail all benefit simuntaniously. Excise dept. raise a question that only one benefit is elegible for export. pl explain and advice.

thanks 

[YAGAY andSUN]

You can avail following benefits, namely:

1. Rebate Cliam
2. DEPB or Drawback as the case may be
3. FPS (it is over and above all export benefits)

[RAM SHARMA]

Can you provide me any notification in this regards.

 

[YAGAY andSUN]

These all benefits which have been stated above, are enshrined in the Central Excise Act read with Rules, FTP and HOP Vol.1

Recently, there was change in the All Industry Drawback Rates.

[Manjiri Patankar]

since 31/03/2011, DEPB has gone. You can not claim drawback & Rebate at the same time (On ARE-1 itself you have to certify). You can claim FPS because objective of FPS is to promote export of products which have high export intensity / employment potential, so as to offset infrastructural inefficiencies and other associated costs involved in marketing of these products.

[Vijay kumar]

 For Rule 18, the Nofn. is 19/2004-CE(NT) ; There is no DEPB scheme now; For DBK, the Nofn. is 92/2012-Cus and for FPS the provisions are Ch.3.9 of FTP read with noficiations are 92/2009-Cus dt.11.9.2009 and 29/2012-CE dt.9.7.2012. You can avail all these schemes simultaneously as there is no bar in any of these notifications. While rebate is refund of duty paid on export, DBK is the input duty incidence on the export goods and FPS is an export benefit provided under FTP on overall export performance for exporting certain products. Hence all these schemes are mutually exclusive. Only there is a bar on availment of DBK & Rule 5 of CCR together since both pertain to input duty incidence.

[RAM SHARMA]

Thanks Mr. Vijay for your deeply clerity reply in this regards. 

AI Summary

Export benefit compatibility: rebate, drawback and focus product scheme may coexist subject to notification limits and exclusions. Exporters who clear goods for export with payment of duty may seek rebate (refund of duty paid), drawback for input duty incidence, and benefits under the Focus Product Scheme, but DEPB has been discontinued; rebate and drawback perform different fiscal functions and may be available together only to the extent notifications permit, while explicit mutual-exclusion rules bar combining alternative input-duty remedies and require proper certification on export documents.