Grant of All Industry Rate of Drawback on export of Bicycles under Advance License Scheme- regarding
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....ycles under Advance License Scheme- regarding. In the Drawback Table 2001-2002, All Industry Rates of Duty Drawback have been notified for 'Complete Bicycle ' under SS No. 87.52 and various parts of bicycle under SS No. 87.54 to 87.122. Also separate rates have been made available for bicycle tyres under SS No. 40.01 and bicycle tubes under SS Nos.40.02 and 40.03. These rates are, however, appl....
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....ther in the said importing country or source the same from some other country. EEPC has requested that in such cases, at least the duty drawback in respect of indigenous inputs can be made available to the exporters instead directing them to follow the brand rate route of drawback. 3. The issue has been examined in the Board. It has been observed that the all Industry Rate of D....
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.... Saddle 20. 87.109 Seat Pillar 21. 87.110 Seat Pillar Bolt 22. 87.112 Spoke (one gross) 4. Since these items are clearly identifiable and have specific drawback, it is possible to deduct the quantum of duty drawback for a component or components which is/are either not supplied or is/are imported under DEEC Advance Licence Scheme, from the total drawback admis....
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