TaxTMI 
TaxTMI 
Procedure for Export under claim for Brand Rate under Rule 7 of Drawback Rules
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....claim for brand rate under Rule 7 of Drawback Rules 1. The exporters opting for claim of brand rate under rule 6 the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 shall continue to declare the figure "9801" as an identifier under the Drawback details in the shipping bills filed. 2. For shipping bills filed on or after 23.11.2015, the exporters opting for claim of brand ....
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....e Customs for payment of provisional drawback amount equivalent to the Customs component ("B" column of AIR Schedule consisting of rate and cap) for the said declared Drawback Tariff Item of AIR Schedule. This processing is subject to same conditions as applicable to All India Rate of drawback where there is claim only for Customs component. Suitable change in EDI Systems is being implemented by D....
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....e Customs formation should contain the information about the details of the eligibility for the rate and cap specified in "A" column of AIR Schedule in terms of all the Notes and Conditions in the Schedule and on this basis the Customs shall update the record and after taking into account the payments already made, finalise the claim in terms of the AIR provisions. 3.3 It may be noted that only....
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....tem 2 above. However, even if the LEO occurs on or after 23.11.2015 without such amendment, the exporter may provide the information to the Asst/Dy. Commissioner of Customs at the port of export that the option for claim of brand rate reflected in the shipping bill was intended to be under Rule 7 of the Drawback Rules, 1995 and also indicate the Tariff Item number (as shown in column (1) of the AI....