Fixation of brand rate of duty drawback by the Central Excise field formations under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 1995 - Removal of difficulties – regarding

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....ure as to the fixation of Brand Rate and Special Brand Rate has been explained. 2. These instructions as well as the illustrations given therein were based on the presumption that field formations are aware of the fact that drawback facility should not be allowed in case the exporter has availed of input stage relief under various schemes including Cenvat facility. It has, however, been learnt that some confusion persists in the minds of field formations. 3. In order to dispel such doubts, it is clarified that duty drawback scheme is aimed at neutralising the input stage duties of Customs and Central Excise suffered in respect of various inputs used in the manufacture of the export products. Apart from duty drawback, exporters also h....

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....ty under Rule 19(2) of the Central Excise Rules, 2002 (or the corresponding rule under the earlier Rules). 5. Field formations should also note that under DEPB Scheme, drawback can only be allowed in terms of the Customs Circular no.39/2001 dated 6.7.2001. 6. Similarly, under Advance Licence Scheme, the exporters get the facility of duty free import of the inputs required for the manufacture of export product. Therefore, the relevant import documents (Bills of Entry, etc.) should be carefully scrutinised to ascertain whether duties have been exempted. No Brand Rate of drawback should be fixed for such cases. However, Brand Rates can be fixed for rebating duties on such inputs which do not figure in relevant Advance Licence/DEEC Book and....