Export under DEPB Scheme - Reimbursement of Additional Customs Duty (CVD) paid in cash on imported inputs and Excise duty paid on indigenous inputs used for exporters of non-excisable products - Brand Rate of Drawback Admissible

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....evenue, New Delhi Subject : Exports under DEPB Scheme - Reimbursement of Additional Customs Duty (CVD) paid in cash on imported inputs & excise duty paid on indigenous inputs for exporters of non-excisable products - Brand Rate of Drawback Admissible Various representations have been received from Trade/ Exporters that wherever final goods exported by them are not liable to Central Excise duty, ....

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....fered on inputs, on submission of proof of payment of duty. 3. Accordingly, drawback will be payable to such exporters under rule 6(1)/ 7(1) of the Customs and Central Excise Duties Drawback Rules, 1995, at the rate fixed on specific application. The procedure laid down under Drawback Rules, 1995, will have to be followed for fixation of Brand rates of Drawback. Such exporters will have to apply ....