TaxTMI 
TaxTMI 
Drawback- Brand Rate/ Special Brand Rate Fixation- Period of Condonation of Delay in Filing Application Specified
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....ling application for fixation of Brand rate under 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 aft....
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....event an exporter to file his application within the initial 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 shoul....
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....admissible and the exporter needs to file brand rate application with the Ministry. 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, ....
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....vailability of test report from Customs Lab or any other lab of which the test reports are accepted by Customs. 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 ex....