https://www.taxtmi.com/circulars?id=1528 Authority to fix brand and special brand rates for duty drawback is delegated to jurisdictional Central Excise Commissionerates. Field formations must include All Industry Rates for inputs like finished and lining leather and for certain accessories in brand rate calculations where duty-paying evidence is absent, while imported or duty-paid inputs require bills of entry or excise invoices. A fixed allocation practice for bus body cost as the Central Excise component is to continue. Post-audit permits amendment of rate letters and the Ministry retains rare revocation and recovery powers where improper fixation is discovered. en-us Thu, 18 Sep 2003 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1528 Authority to fix brand and special brand rates for duty drawback is delegated to jurisdictional Central Excise Commissionerates. Field formations must include All Industry Rates for inputs like finished and lining leather and for certain accessories in brand rate calculations where duty-paying evidence is absent, while imported or duty-paid inputs require bills of entry or excise invoices. A fixed allocation practice for bus body cost as the Central Excise component is to continue. Post-audit permits amendment of rate letters and the Ministry retains rare revocation and recovery powers where improper fixation is discovered. Circulars Customs Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1528