TaxTMI 
TaxTMI 
2015 (9) TMI 716
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.... Ratnamani Metals & Tubes Ltd. at village - Bhimasar, Taluka, Anjar, Kutch, (hereinafter referred to as "respondent") are engaged in the manufacture and export of excisable goods i.e. Carbon Steel Welded Pipes with 3 layer polyethylene falling under chapter heading 73059021 and are registered with Central Excise Department. The respondent had applied for fixation of brand rate for their export products under Rule 6(1) (a) of DBK Rules, 1995 they had filed their application dated 17-9-2012 for shipping bills covering the period from July 2012 and August 2012 and an application dated 11-12-2012 for shipping bills covering the period from October 2012 in respect of their export product. The adjudicating authority under O-I-O No. 01/ADC/BRU/201....
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....so far for the allowance of basic Customs Duty for the purpose of fixation of brand rate. The Minutes of the meeting of Commissioners Customs (Exports) of major Customs Houses held at New Delhi on 13-10-2010-DBK & Export Promotion Schemes circulated vide F. No. 609/119/2010-DSK, dated 29-12-2012 has no basis until circulated by Board in the form of circular or instruction. 3.3. As per all industry rates as contained in Drawback Schedule, the respondent's product finds place under Chapter 73 Articles of iron or Steel under Tariff item 730605 description as "carbon steel submerged arc welded pipes with 3 layer polyethylene coating" and the rate of DBK is fixed at 2.4% for the year 2012-2013. Therefore, there is no need to apply for fixa....
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....ce under chapter-73, Articles of Iron or steel under Tariff item 730605 covering description as "carbon steel submerged arc welded pipes with 3 layer polyethylene coating and the rate of DBK is fixed at 2.4% for the year 2012-2013. Therefore, there is no need to apply for fixation of the said product under "Brand Rate" category. The applicant has conveniently ignored the provision of Notification No. 92/2012-Cus. (N.T.) dated 4-10-2014 wherein, in terms of "Notes and conditions" of the said Notification, at Para (8), read with sub para 8(e) it has been very clearly provided that the rates of the DBK as specified in the said schedule shall not be applicable to export of a commodity or a product if such commodity or products manufactured or e....
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....of the Customs of the case and in the facts and circumstances of the case. Every case is decided, on its own merits and on its own facts. There is no "precedence" like precedence. 4.3 On one hand we are not entitled as stated herein above, for standard rate of drawback. On another hand brand rate of' drawback is also not being allowed to us by Commissioner Central Excise, Rajkot. What should we do and where should we go? To the Board there Is no objection in allowing the drawback at brand rate for CVD and for SAD even if .the same has been paid through DEPB scrip, what is a logic, rationale and justification, is not being spelt out either by Board or by its Commissioner. 4.4 We could not find out any rule, ruling order or judgme....
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.... of BCD with respect to duty paid through debit in DEPB scrip has mainly relied upon Board's Notification No. 97/2009 -Cus., dated 11-9-2009 and Board's Circular No. 41/2005-Cus., dated 28-10-2005. Hence Government proceeds to discuss relevant provision of said Notification/circular. 8.1 Government finds that clause (vi) of the said Notification No. 97/2009-Cus., dated 11-9-2009 reads as under :- "(vi) that the importer shall be entitled to avail the drawback or Cenvat credit of additional duty leviable under Section 3 of the said Customs Tariff Act against the amount debited in the said Duty Entitlement Pass Book scrip." This Notification Clearly stipulates that entitlement of the drawback is limited only up to additional duty....