Drawback- Brand Rate/ Special Brand Rate Fixation- Period of Condonation of Delay in Filing Application Specified
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....r Customs & Central Excise Duty Drawback Rules, 1971/1995. Rule 6 & 7 of the Customs and Central Excise Duties Drawback Rules, 1971/1995 an exporter can file an application for fixation of Brand Rate or a special Brand Rate, as the case may be, within 30 / 60 days of let export date. The Central Government can allow a further period of 30 days after satisfaction that the manufacturer or exporter ....
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....nitial period of 60 / 90 days, the matter has been re-examined and it has been decided that Ministry may consider relaxation of lime limit in exercise of powers under Rule 15/17 in the type of cases and involving the period of delay as listed in the annexure attached herewith. 4. In all the aforesaid cases, the manufacturer or exporter should state the specific reasons for delay in filing the app....
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....nistry. 90 days from the date of rejection of claim. 2. Where exporter starts exporting after having applied for an Advance Licence, but his application gets rejected subse - quently or where having obtained an Advance Licence and a after exporting the goods, the exporter surrenders his Advance Licence, with the approval of the Licenicng authority. 90 days from the date of rejection of....
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....ustoms. 90 days from the date of despatch of test report to the exporter. 6. Where payment of import duties or part thereof payable on inputs used in the manufacture of export goods, may be deferred, for example on account of stay given by a Court of Law, and such duty is paid by the exporter long after the goods have been physically exported, after the finalisation of the Court case etc. 90 d....




TaxTMI
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