TaxTMI 
TaxTMI 
Instructions - Fixation of Brand Rate of Duty Drawback under Rule 6 and Rule 7 of the Customs and Central Excise Duties Drawback Rules, 1995 — Introduction of revised Simplified Scheme to a selected category of exporters
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....g 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. For expeditious disposal of brand rate applications, Government 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 ₹ 5 crores in current or preceding financial year and having a good track record of three years of exports; (b) public sector undertakings; (c) Star Export Houses; (d) manufacturer-exporters registered with Central Excise, who have been exporting during the previous two financial years and have minimum export of ₹ 1 crore or more during the preceding financial year; (e) manufacturer-exporters registered with Central Excise, who have paid central excise duty of ₹ 1 crore or more during the preceding financial year. (These are the five categories of exporters who are presently exempted from providing Chartered Acco....
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....the Brand Rate letters are required to be filed maximum within a period of 3 months. Specimen copies of the format of the application for fixation of Brand Rate and DBK-I, II/IIA and II1/II1A statements are attached. The application shall be filed in quadruplicate at Commissionerate Office to enable this office to forward two copies of the same to the Asst. Commissioner / Deputy Commissioner of Central Excise having jurisdiction over the manufacturing unit for post-facto verification. revoked. Besides, the concerned exporters will be debarred from availing the benefit of the Revised Simplified Scheme for the next one year. 6. In the case of other exporters i.e. other than the aforementioned five categories, the normal procedure for fixation of brand rate will apply (Public Notice No. 4/2003 Cus.Tech dated 25.03.2003). The Government has further decided that these exporters may be granted All Industry Rate in respect of applications filed under Rule 7 (Special Brand Rate) pending verification and fixation of Brand Rate. 7. The contents of the Public Notice may be brought to the notice of all concerned. 8. The receipt of this Public Notice may be acknowledged by all the Deputy/Ass....
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....cise 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 alongwith 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 the DGFT of the Export item. (c) Manufacture under bond procedure in terms of Section 65 of the ....
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.... Rate letter is revoked by the Ministry, I/We will be liable to pay back the Drawback amount alongwith interest thereon. Station: Date: Name Designation Full Address of power of Attorney Holder or Authorised Agent. 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-1 Net Weight………Per unit of export 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/components Whether imported or indigenous Unit Gross Qty. Wastage Sale price per unit By products/Co product Qty. Sale value per unit Net weight Remarks Irrecoverable Recoverable 1. 2. 3. 4. 5. 6. 7. 8. 9 10. 11. 12. @ Give convenient units by which goods are ....
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....mal 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 assessment final Amount of duty (to be indicated separately for Basic + SAD + CVD) Name and full address of the supplier in case the foreign materials / components obtained locally Remarks 8 9 10 11 12 Note :- 1. If any of the materials mentioned above have also been imported originally by a person other than the exporter, a purchase receipt....
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.... 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. Description S. No. in DBK I Statement B/E No. and date covering the Imported stock Name of Customs House Unit Qty. imported originally Assessable value 1 2 3 4 5 5A 6 7 Rate of duty (Basic + CVD) Country from where imported & name of supplier Is the assessment final Amount of duty (to be indicated separately for Basic + SAD + CVD) Name and full ad-dress of the sup-plier in case the foreign materials / components obtained locally Remarks 8 9 10 11 12 13 12 Note :- 1. In this statement please furnish d....
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....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/Invoice, details thereof may please be furnished. 4. Stock position of the above materials/components also to be given separately (in linked statement III-A). 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 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. CERTIFICATE 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 materials/components procured against the Invoices and other duty paying documents mentioned in the Statement has been or will be lodged with the Central Excise Authorities. Further, the same In....
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.... of Drawback. In case, the quantity imported is partially utilized, the same will be returned with requisite endorsement thereon. CERTIFICATE 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 materials/components procured against the Invoices and other duty paying documents mentioned in the Statement has been or will be 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....