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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....f Finance Department of Revenue Central Board of Excise  & Customs Sub:  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 ....

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....Through  this  paragraph,  the  Board had  prescribed that  while  fixing  the  brand rate of  drawback for  leather  goods  including  shoes,  shoe  uppers, etc.,   the  element of  duty  drawback  on  finished/lining  leather  has  to be provided  at  the&nb....

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....inished  leather  is  procured  from the market  and the  same  undergoes  the  process of  finishing  in the  manufacturer exporter’s  own  factory,  or   (b) where  the  unfinished  leather (wet  blue  leather)  or  hides  are  procured  by  the  manufa....

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....d  for  its  processing  and  other  incidental  overhead  charges incurred.  The purchase price  of  raw  hides/wet  blue  leather  along  with these processing  costs and  charges  should be  reckoned for the  purposes of computing  duty  drawback  element on the  finished....