https://www.taxtmi.com/circulars?id=59557 Effective 1 July 2017, a three month transition permits exporters to claim pre existing composite AIRs or only the Customs portion; claiming composite or Brand rates bars simultaneous availing of input tax credit or IGST refund on exports or inputs and prohibits carrying forward CENVAT credit, with prescribed declarations required. Changes in AIRs adjust rates, caps and classifications for specified textile, marine, leather and metal items. Fixation of Brand rates and supplementary drawback claims are transferred from Central Excise to Customs formations, with transitional delegation to existing Central Excise Commissionerates until Customs jurisdictions are notified. en-us Wed, 05 Jul 2017 00:00:00 +0530 Tue, 12 Feb 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59557 Effective 1 July 2017, a three month transition permits exporters to claim pre existing composite AIRs or only the Customs portion; claiming composite or Brand rates bars simultaneous availing of input tax credit or IGST refund on exports or inputs and prohibits carrying forward CENVAT credit, with prescribed declarations required. Changes in AIRs adjust rates, caps and classifications for specified textile, marine, leather and metal items. Fixation of Brand rates and supplementary drawback claims are transferred from Central Excise to Customs formations, with transitional delegation to existing Central Excise Commissionerates until Customs jurisdictions are notified. Circulars Customs Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59557