TaxTMI 
TaxTMI 
Fixation of Brand Rate of Drawback under the Simplified Scheme
X X X X Extracts X X X X
X X X X Extracts X X X X
....present procedure for fixation of Brand Rate has been under review of the Government for quite sometime. Delay in getting the data verified by the Central Excise Commissionerates has been identified to contribute most for the delay in fixation of Brand Rates by this Ministry. However, in respect of the applications filed under the Simplified Scheme, Brand Rates are fixed within a relatively shorter span of time. The corresponding post-Verification Reports which are received from the Central Excise Commissionerates subsequent to the issue of Brand Rate letters by this Ministry also in most cases confirm the authenticity/veracity of the data furnished in such applications. 3. Therefore, in appreciation of this genuine difficulty in getting the Brand Rates fixed within a reasonable time and also as a measure of export promotion, it has been decided to dispense with the present procedure for pre-verification of the data by the Central Excise Commissionerates. Commencing from 1-7-2002 (Let Export Date) all Brand Rate applications are required to be filed only under the Simplified Scheme directly in this Ministry. The eligibility criterion for opting for the Simplified Scheme specifie....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... original duty paying documents which have been fully utilized with the Brand Rate claim will be retained in this Ministry .The duty paying documents which have been partially utilized for disposal of the Brand Rate claim, will however be returned to the exporters along with requisite endorsement. Applications for issue of amendment and corrigendum to the Brand Rate letters are required to be filed maximum within a period of 3 months. Specimen copies of the revised format of the application for fixation of Brand Rate and DBK-I,II/IIA and III/IIIA Statements are attached. 5. Brand Rate letters under the revised Simplified Scheme will be subject to post verification by the Central Excise Commissionerates/Officials of the Drawback Division of this Department. In case, after such post-verification, the data furnished in the applications are found to be incorrect, the corresponding Brand Rate letters will be revoked. Besides, the concerned exporters will be debarred from availing the benefit of the Simplified Scheme for the next one year. This is intended to deter filing of fraudulent/ manipulated drawback claims. 6. The operation/efficacy of this revised Simplified Scheme will be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oice, packing list to be attached) (c) Port(s)/Airports through which exports are made/proposed to be made. (d) Port of registration desired. 12. (a) FOB Value of the product per unit. (b) Current market price of the export product at the time of first shipment. 13. State the mode of export : - (a) Whether under Central Excise bond. (b) After payment of duty under claim of rebate of Central Excise duty. (c) Otherwise. (Strike out whichever is inapplicable) 14. Whether in respect of any of raw materials/components the benefits under Rule 19 or any other Central Excise Rule is being availed of - 15. Whether in respect of any of the raw materials/components CENVAT benefit under CENVAT CREDIT Rules, 2002 is being availed of ? 16. Whether any other benefit under any of the Customs and/or Central Excise Notification is being availed of in respect of any of the raw materials components and other inputs used in the export product. 17. Whether in respect of the imported material or some of the imported Materials : (a) T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....esult of post verification. I/We also declare that the application also includes drawback for the components which have been manufactured by the supporting manufacturers and vendors. I/We also undertake the liability of paying back the amount of drawback along with interest thereon, in case, the data relating to the supporting manufacturers/vendors are not verifiable by the Department or on verification the particulars are found unsubstantiated by the Department. I/We also undertake that in case of post verification the data furnished in this application are found to be incorrect, and the corresponding Brand Rate letter is revoked by the Ministry, I/We will be liable to pay back the Drawback amount along with interest thereon.. Station : Name Designation Full Address of power of Attorney Holder or Authorised Agent. Date : Note : - Please furnish specific information against all the Serial Numbers. Response like "as per the Shipping Bill" and "as per the Statement of Exports" etc. should be avoided. STATEMENT - DBK-I Net Weight………………. Per unit of export product Description of the Export Product……………....
X X X X Extracts X X X X
X X X X Extracts X X X X
....……………… Dated Signature………………………………………………. Name : Designation : Address of Chief Executive/ Production In-Charge Signature : Name Designation Name & Address of the Institution under which Chartered. Registration No. & date of Membership (This is required to the certified/countersigned by a Chartered Engineer) CERTIFICATE OF INDEPENDENT CHARTERED ENGINEER (Annexure to DBK-I) It is certified that : (a) The consumption of various materials shown in DBK-I has been examined by us and these are actually required and being consumed in the factory of production for manufacture of export product as checked by us on verification of the production process and relevant technical and related documents; (b) The imported materials above shown in DBK-I Statement are being actually used in the manufacture of the export product and are not being substituted by indigenous materials; (c) The wastage/co-product/by-product claimed are as per production process in the factory. There is no suppression of co-products/by-products. The wastages claimed in our views are reasonable to the general norm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....his Ministry's Brand Rate letter may also be furnished. 3. If the assessment against any B/E is not final the nature of dispute may be clearly indicated supported by appropriate letter from concerned Customs authorities. Normally no DBK is admitted for provisionally assessed B/Es. In case, Bill of Entry has been provisionally assessed, an undertaking for not claiming the differential DBK amount in case of higher final assessment should be furnished, and in case the final assessment is on lower side, the same has to be intimated to the Department of Revenue, (Drawback Division) for re-fixation of DBK rate/amount. 4. Refund application made against any B/E, with details must be indicated. 5. Stock position of the above materials/components also to be given separately (in linked Statement II-A) 6. The Bills of Entry (in original) evidencing payment of Customs Duty is required to be attached. In case the quantity imported under the Bill of Entry gets exhausted with this Brand Rate application, the same will be retained in the Directorate of Drawback. In case, the quantity imported is partially utilized, the same will be re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the assessment for any of the inputs in stock as shown is not final, the nature and current status of dispute may be clearly indicated. (Normally no DBK for provisionally assessed B/E are admitted). 3. Refund applications made if any for procurement shown in stock with details to be indicted 4. The Bills of Entry( in original) evidencing payment of Customs Duty is required to be attached. In case the quantity imported under the Bill of Entry gets exhausted with this Brand Rate application, the same will be retained in the Directorate of Drawback. In case, the quantity imported is partially utilized, the same will be returned with requisite endorsement thereon. 5. Certified photo copy of the Advance Licence and DEEC Book, wherever applicable may be attached. Certified that the particulars mentioned in this statement are correct to the best of my knowledge and belief and no claims for refund of duty in respect of any of the above mentioned bills of entries (other than whose details are furnished) has been or will be lodged with the Customs Authorities. Signature : Name : Designation : Address of the Power of Attorney H....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Date : STATEMENT - DBK-III Materials/Components of Indian origin obtained by the Manufacturer during the period commencing three months prior to the date of shipment/first shipment upto the date of application for manufacture of____________(Name of export product). S. No. Description S. No. in DBK I Statement Unit Qty. purchased Asse-ssable value 1 2 3 4 5 6 Effective Rate of duty paid Amount of duty paid Name & Address of supplier Invoice No. & date Is asse-ssment of duty final Rem-arks 7 8 9 10 11 12 Note :- 1. In this statement details of only those items which are chargeable to the excise duty to be given for which proof of C. Excise duty can be established by the relevant invoices/documents relating to payment of Central Excise duty. 2. If the assessment which is not final or duty is paid under protest the extent of dispute may please be clearly indicated. 3. Refund applications made, if any, against any duty paying document/Invo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rks 7 8 9 10 11 12 13 Note :- 1. In this statement furnish details of stock of all the indigenous materials mentioned in statement I & III which were in stock three months prior to date of shipment/first shipment of the export product and how these were procured (including relevant Invoices/documents relating to payment of Central Excise duty may be furnished). 2. If the assessment is not final for a duty paid under protest the extent of dispute may please be clearly indicated. 3. Refund application made, if any, against any duty paying documents/Invoice details thereof may please be furnished. 4. In case, the indigenous items have been procured from a different individual/party who has paid the Central Excise duty, a requisite disclaimer may also be furnished, along with a declaration that no CENVAT benefit has been availed. 5. The Invoices (in original) evidencing payment of Central Excise Duty are required to be attached. In case the quantity procured under payment of Central Excise Duty gets exh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....which data has been furnished in statement II, but no data has been furnished in Statement III, are only of imported origin and no procurements are being made from indigenous sources; (d) The selling price of the recoverable wastages/co-product/bi-product as indicated in DBK-I have been verified with the sale invoices. These are in order and comparable to their current market price. (e) The assessment documents (bills of entry/gate passes) have been finally assessed and the manufacturer has not claimed any refund of the duties paid on any of these documents. (f) Wherever the assessments under any case are provisional or refund of duty claimed against a B/E/G.P. the same has been clearly indicated in related DBL II/III statements. Signature……………………………. Name……………………………… Designation…………………………. Address……………………………… Name & Address of the Institution under which chartered……………………… Reg. No…………………………………………………………………………. Place : Date : DECLARATION REQUIRED TO BE FURNISHED BY A SUPPORTING....