https://www.taxtmi.com/circulars?id=60108 Amendments provide a three month transition permitting exporters to claim existing composite AIRs or Brand rates for exports while imposing prescribed declarations and conditions to prevent simultaneous receipt of composite drawback and CGST/IGST input tax credit or refund; composite claimants cannot carry forward Cenvat credit. Certain AIR tariff lines, rates and caps have been revised for better product differentiation and anomaly removal. Administrative responsibility for Brand rate fixation and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements preserving existing Central Excise functions until Customs Commissionerates assume jurisdiction. en-us Tue, 04 Jul 2017 00:00:00 +0530 Fri, 08 Mar 2019 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60108 Amendments provide a three month transition permitting exporters to claim existing composite AIRs or Brand rates for exports while imposing prescribed declarations and conditions to prevent simultaneous receipt of composite drawback and CGST/IGST input tax credit or refund; composite claimants cannot carry forward Cenvat credit. Certain AIR tariff lines, rates and caps have been revised for better product differentiation and anomaly removal. Administrative responsibility for Brand rate fixation and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements preserving existing Central Excise functions until Customs Commissionerates assume jurisdiction. Circulars Customs Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60108