Eligibility of brand rate of duty drawback where inputs used in the manufacture of export products are imported availing of DEPB – Clarification - Regarding
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....ion - Regarding CIRCULAR NO. 41 /2005-CUSTOMS 28th October, 2005 F.NO.609/17/2005-DBK Government of India MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE & CUSTOMS Sub:- Eligibility of brand rate of duty drawback where inputs used in the manufacture of export products are imported availing of DEPB - Clarification - Regardin....
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....der DEPB shall be adjusted as CENVAT credit or Duty Drawback as per the rules framed by the Department of Revenue. Taking note of this change, it has been decided that the additional customs duty paid through debit under DEPB shall also be allowed as brand rate of duty drawback. 3. Accordingly, the instructions contained in Circular No.3/99-Cus dated 3.2.1999 stand modified. ....
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