Acceptance of self-declaration as to the non-availment of Cenvat facility for extending the duty drawback

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....cility for extending the duty drawback . Attention is invited to the Ministry’s Circular No.8/2003-Cus, dated 17th February, 2003 and Circular No.65/2003-Cus dated 28.7.2003. Through these Circulars, issued in the wake of Kelkar Committee’s recommendations, it was prescribed that henceforth the manufacturer-exporters who are not registered with Central Excise or such merchant exporters whose....

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....) because these manufacturers primarily export almost all of their production and their clearances of rejects and waste for home consumption are minimal. Therefore, according to this procedure, their exports can be cleared on the invoices instead of regular ARE-I. 3. The trade has represented that despite the extension of such facility, registered manufacturer-exporters are required to produce a....