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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....  Drawback  Rules, 1995 -  Removal  of difficulties – regarding. Attention is invited to  Customs   Circular  Nos.14/2003 dated  6.3.2003 and 83/2003 dated  18.9.2003,   wherein  detailed  procedure  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 ....

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....tions, therefore, should ensure  that  the  Central Excise allocation  of the  duty drawback  rate can be permitted  only  if  the  exporters  furnish the  evidence  that  they  are  not  availing –  ·        Cenvat  facility  under  Cenvat  Credit  Rules, 2002 (or earlier Rules),  and ·         rebate of  the inputs/materials  used  under  Rule  18  of  the  Central Excise  Rules, 2002 (or the corresponding rule under the earlier Rules).  However, if any of the inputs have suffered customs d....

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....nbsp; 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  which  have been  procured by exporters  indigenously  or through  import  under the cover  of  proper  duty ....

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....e letters  are to be issued  by the  jurisdictional  Central Excise authorities  and  the Customs field formations  are  required  to permit drawback  on the strength  of  such  rate  letters.   In order to ensure that the exporters do not simultaneously avail of the  relief  of  input  stage  benefits  under  various  schemes,  the brand rate letters  issued  should  specify  that  the  manufacturer  exporters or  the  supporting  manufacturers (in case  the  exporter is a merchant  exporter)  has  not  availed of  the  benefit&....