TaxTMI 
TaxTMI 
Fixation of Brand Rate of Duty Drawback
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....f the Commissioners of Central Excise having jurisdiction over the manufacturing unit in which the export goods are declared to have been manufactured. The brand rates are fixed after verification of data by the lower formations regarding consumption of inputs, etc. This procedure is commonly known as the Normal Scheme for fixation of brand rate. 2. In recent months a plethora of representations ....
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....lier system of centralising the work in the Ministry. 4. However, for expeditious disposal of brand rate applications, it has been decided to extend the facility of Revised Simplified Scheme to a selected category of exporters, namely : (a) all exporters who have an export turnover (physical exports) of Rs. 5 crores in current or preceding financial year and having a good track record of three ye....
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....(144) E.L.T. T64] and the same may be perused for details. The essence of the Scheme is that drawback rates are to be fixed without pre-verification of the date (which should be duly verified and certified by the applicant and Chartered Accountant/Chartered Engineer/Cost Accountant) and the exporter would be authorised by provisional brand rate letters to claim the drawback rate considered admissi....
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....pending verification and fixation of brand rates. 7. In view of the importance and urgency of the matter, you may kindly launch a special drive for disposal of the pending claims immediately. In particular, you may ensure that provisional brand rate letters under the Revised Simplified Scheme are issued within a maximum period of 15 days in respect of brand rate applications which are completed i....