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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....dquarters of 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. 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 Rs. 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 Rs. 1 crore or more during the preceding financial year; (e) manufacturer-exporters registered with Central Excise, who have paid central excise duty of Rs. 1 crore or more during the preceding financial year. (These are the five categories of exporters ....
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....t. 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 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....
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....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) 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 ....
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....ication 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 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 uni....
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.... • 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; • The wastage/co-product/by-product claimed are as per production process in the factory. There is no suppression of co-products/byproducts. 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 St....
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....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 returned with requisite endorsement thereon. 7. 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 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/cou....
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....ce 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. Name : Designation: Name & Address of the Institution under which Chartered : Registration No. & date of Membership : (This is required to be certified/countersigned by a Chartered Accountant/Cost Accountant) 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 Am....
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.... 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 Effective Rate of duty paid Amount of duty paid Name & Address of supplier Gate Pass No. & date Is asses-sment of duty final Stocks as on Remarks 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. ....
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....ocurements 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 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....