Drawback claim by manufacturer

[Asa Dev]

A manufacturer got an order for electrical items to be exported to Africa by a Merchant Exporter. The Exporter has agreed to pass on draw back benefits to the manufacturer. The exports to be effected from an ICD where shipping bills has to be filed manually. Is it possible to claim draw back by the manufacturer directly from customs based on the disclaimer certificate issued by the exporter OR what are the procuredure to be followed by the manufacturere in this case to get the drawback from customs

[YAGAY andSUN]

There are two aspects to the above query, viz:

1. The Merchant Exporter may claim it from the Customs Department and in turn pass the same to you.
2. You may directly claim the drawback from the Customs Department on the basis of NOC issued by the Merchant Exporter provided your name reflects in the S/B.

AI Summary

Drawback entitlement: manufacturer may claim drawback directly if exporter issues NOC and manufacturer named in shipping bill. The manufacturer may obtain drawback either through the Merchant Exporter claiming from Customs and passing benefits to the manufacturer, or by a direct claim to Customs based on a No Objection Certificate (NOC) from the Merchant Exporter provided the manufacturer's name appears on the manually filed shipping bill at the ICD; the shipping bill identification is a practical precondition for Customs to accept a direct manufacturer claim.