TaxTMI 
TaxTMI 
Fixation of Brand Rate of Drawback under the Simplified Scheme
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....er 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 specified in this Ministry's letters F. No. 609/113/88-DBK dated 11....
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....d 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 reviewed in due course and if deemed necessary corrective measu....
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.... 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) The benefits of duty exemption Scheme is being availed of. If so the details of the same (viz. DEEC/DEPB). A photocopy of the complete Pass Book or DEEC along with with the photocopy of Advance Licence to be forwarded. (b) If the export is under DEPB cum Drawback Scheme, state whether the CVD has been paid in cash. Also specify the Standard Input Output Number (SION) of the export item fixed by....
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....nt. 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……………………………… With technical characteristic Bill of material * issued for manufacture of ………….............. (indicate clearly No. of units @ of the export product) (Bill of materials should consist of raw materials and components going into the manufacture of export product and the actual packing materials used) S. No Name of the Material / Component Whether imported or indigenous Unit Gross Qty. Wastage Sale price per unit of wastage By product/Co product Qty. Sale value per unit ....
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....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 norms for the industry. Where wastages are considered high, an indication of the normal wastage in the industry has been indicated by us, under "Remarks" column. Place: Date: Signature : Name : Designation : Address : Branch of Engineering in which qualified : Name and address of the Institution under which Chartered. Registration No. & date of Membership. STATEMENT - DBK-II Direct imports of materials/components made by the manufacturer and foreign materials obtained locally by the manufacturer during the period commencing three months prior to the date of shipment/first shipment up to the date of application, for manufacture of __________________________(Name of export product). S. No. Desc-ription S. No. in DBK I Statement B/E No. and date under which imported Name of Customs House Unit Qty. imported Asse-ssable value 1 2 3 4 5 5A 6 7 Rate of duty (Basic + SAD + CVD) Is the asses-sm....
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....to 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 Holder or Authorised Agent. Signature : Name : Designation : Name & Address of the Institution under which Chartered : Registration No. & date of Membership : (This is required to be certified/countersingned by a Chartered Accountant/Cost Accountant) STATEMENT - DBK-IIA Details of procurements relating to stock of imported materials as on commencement *date (* the date three months prior to the date of shipment/first shipment) based on FIFO principle, required for manufacture of ____________________________ (Name of export product). S. No. Desc-ription S. No. in DBK I Stat-ement B/E No. and date cov-ering the Imp-orted stock Name of Cus-toms House Unit Qty. imported originally Asse-ssable value 1 2 3 4 5 5A 6 7 ....
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....We have checked the data contained in Statements II & IIA, III and IIIA with the original copies of the Bills of entry, stock register and original copy of the gate passes wherever claimed to be available and the same is found to be correct. The stock procurement of every input as claimed is fully supported by Bill of Entry for imported input and gate pass for the indigenous input in the name of the applicant as indicated in the Statements. Wherever there is no bill of entry or gate pass but the procurement is under invoices, the same have been clearly indicated in the statements II/III respectively. (c) The materials for 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.....
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....e lodged with the Central Excise Authorities. Further, the same Invoices/documents relating to payment of Central Excise duty have not been repeated or are intended to be repeated in future. In case the same have been used partially and the benefit of drawback has already been claimed in earlier Brand Rate applications or are intended to be used partially in future, the details thereof have been furnished in the annexure to the Statement. Signature : Name : Designation : Name & Address of the Institution under which Chartered with Designation : Signature : Name : Designation : Address of the Power of Attorney Holder or Authorised Agent on behalf of the applicant Registration No. & date of Membership : (This is required to be certified/countersigned by a Chartered Accountant/Cost Accountant) STATEMENT - DBK-III (A) Details of procurement relating to stocks of indigenous materials as on commencement *date(*the date three months prior to the date of shipment/first shipment) based on FIFO principle, required for manufacture of_______(Name of export product). S. No. Description S. No. in DBK I Statement Unit Qty. purchased originally Assessable value 1 2 3 4 5 6....
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....t Registration No. & date of Membership : (This is required to be certified/countersigned by a Chartered Accountant/Cost Accountant) ANNEXURE Certificate to be appended by an independent Cost Accountant/Chartered Accountant at the end of Statements II and III. It is certified that - (a) We have checked the data contained in the Statements II & IIA, III and IIIA and it gives correct details of all stocks and procurements of the inputs used in the manufacture of the export product. (b) We have checked the data contained in Statements II & IIA, III and IIIA with the original copies of the Bills of entry, stock register and original copy of the gate passes wherever claimed to be available and the same is found to be correct. The stock procurement of every input as claimed is fully supported by Bill of Entry for imported input and gate pass for the indigenous input in the name of the applicant as indicated in the Statements. Wherever there is no bill of entry or gate pass but the procurement is under invoices, the same have been clearly indicated in the statements II/III respectively. (c) The materials for which data has been furnished in statement II, but no data has been fu....