TaxTMI 
TaxTMI 
Decentralisation of the work relating to fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs & Central Excise Duties Drawback Rules, 1995
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....under the Normal Scheme or data of consumption of inputs and duty paying documents certified by the Chartered Engineers and Chartered Accountants in respect of applications filed under the Simplified Scheme, Brand Rates are fixed by the Drawback Division of the Department of Revenue. On the basis of the Brand Rate letters issued by this Ministry the respective Custom House disburse drawback amount to the exporters. 2. Over the years, owing to manifold increase both in the range and volume of goods which are being exported out of the country, there has been considerable increase of the number of such Brand Rate applications in the work load in this Ministry. However, due to concerted efforts and simplification of procedures, in most cases, it has been possible to fix such Brand Rates within the minimum possible time and bringing down the overall pendency substantially. 3. It has been the constant endeavour of the Govt. to help promote exports by simplifying the procedures and by eliminating all possible constraints in this regard. With this backdrop, as a major boost to export facilitation, the....
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....Citizens’ Charter for the Customs & Central Excise Department, each application for fixation of Brand Rate of drawback is required to be acknowledged ( by the Hqrs office of the Commissionerate) immediately after receipt indicating therein File Number of the Commissionerate in which the application is intended to be processed, FIFO number assigned to the Brand Rate application and telefax number of the Additional/Commissioner of Central Excise with whom the exporter may like to make correspondence in this regard. A specimen of such acknowledgement letter is enclosed. ( c ) Verification of data given in the application: The data regarding consumption of inputs in manufacture of export goods furnished in DBK-I Statement, payment of Customs and Central Excise duty furnished in DBK-II and DBK-III Statements ,stocks of the duty paid inputs indicated in DBK-IIA and DBK-IIIA Statements, wastage( recoverable/irrecoverable), non- availment of CENVAT benefit and availability of disclaimer certificate from the manufacturer in case of Brand Rate application is filed by a merchant-exporter ,proof and scheme of exports ,comparison of the weigh....
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.... export item, addition or change of the port of export and Shipping Bill No. etc. may be considered and disposed off within 3 days from the date of receipt. (ii) Validity of Brand Rate letters: The Brand rate may be applied/fixed either in respect of specific Shipping Bills or for a period of time with a quantity restriction( which is required to be fixed on the basis of the availability of the duty-paid inputs). Generally, the validity of the Brand Rate letters may be restricted up to one year. However, in respect of cases wherein Brand rate is calculated taking into account the All Industry Rate of Drawback admissible for any of the inputs, the validity of such Brand Rate letters may be restricted to up to one month from the date on which the validity of the All Industry Rate ceases to be effective. (iii) Port of Registration: In case of Brand Rate letters which are required to be issued for a period of time and the exporter intends to effect the shipment from more than one port of exports, the Brand Rate letters should also specify ( on the basis of the exporter’s request), the port of ....
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.... (vii ) Enhancement of Quantity restriction: References for enhancement of quantity restriction of the export items specified in Brand Rate letters which are issued for a period of time may be considered by the Brand Rate Unit without insisting for verification by the concerned Central Excise Division. The merits of such references are required to be considered in case the exporter makes such references within the validity of the corresponding Brand Rate letter and substantiates procurement of additional duty paid inputs which are required for manufacture of the proposed enhanced quantity of export goods, on the basis of original duty paying documents. These duty paying documents are required to be defaced and returned to the exporter after retaining photo copies thereof in the Brand Rate file. (viii) Time-Limit for filing Brand Rate application: As per the provisions of Rule6 and 7 of the Customs & Central Excise Duties Drawback Rules,1995( as amended), the Brand Rate applications are required to be filed maximum within a period of 60 days from the Let Export Date of the first Shi....
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....n are required to be maintained properly for subsequent reference and auditing by Internal Audit and C & A.G. Audit. (xi) Maintenance of the record (portwise) of the Brand Rate letters: While issuing the Brand Rate letters the concerned Commissionerate of Central Excise will maintain a record of all Brand Rate letters issued by incorporating a port wise and commissionerate wise distinctive number and the same should be invariably mentioned along with the file number in the Brand Rate letters. A monthly Statement incorporating mention of all the Brand Rate letters may be issued to the Commissioner of Customs of the port of Customs so as to ensure authenticity of the Brand Rate letters and to rule out any scope for possible manipulation and fraudulent Brand Rate letters. 4. In view of the Govt. emphasis for disposal of Brand Rate applications on priority and transparent basis, all the concerned officers of the Central Excise Commissionerate may be suitably advised and made conversant with the procedures which have been briefly mentioned in the proceeding para and with the instructions whic....