https://www.taxtmi.com/circulars?id=62377 Exporters claiming brand rate must declare a specified identifier followed by the AIR Schedule Drawback Tariff Item number and the character B on the shipping bill; Customs will process such bills for provisional drawback equal to the Customs component (B column of the AIR Schedule) subject to AIR conditions. After export, exporters apply to Central Excise for brand-rate fixation; timely applications may yield provisional or final brand-rate letters and Customs will adjust payments accounting for amounts already paid. Amendments or notifications are permitted for earlier-filed shipping bills to enable provisional Customs-component payments. en-us Thu, 17 Mar 2016 00:00:00 +0530 Thu, 12 Sep 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62377 Exporters claiming brand rate must declare a specified identifier followed by the AIR Schedule Drawback Tariff Item number and the character B on the shipping bill; Customs will process such bills for provisional drawback equal to the Customs component (B column of the AIR Schedule) subject to AIR conditions. After export, exporters apply to Central Excise for brand-rate fixation; timely applications may yield provisional or final brand-rate letters and Customs will adjust payments accounting for amounts already paid. Amendments or notifications are permitted for earlier-filed shipping bills to enable provisional Customs-component payments. Circulars Customs Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62377