TaxTMI 
TaxTMI 
Introduction of drawback on Gold and Silver Jewellery-Procedure for drawback claim
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....old and silver Jewellery and parts thereof have been introduced at Sl. No. 711301 and 711302 of Drawback Schedule. Specific Drawback rates based on content of gold (0.995 or more purity) and silver (0.999 purity) have been prescribed. 2. Drawback for gold and silver Jewellery and parts thereof will only be applicable for exports made through Air Cargo Complex, Mumbai after filing of Shipping Bill at Diamond Plaza Customs Clearance Centre (DPCCC-I/II) or Andheri Gem & Jewellery Section, Andheri & examination thereof by the Customs Jewellery Expert or Appraising Officer/Superintendent to ascertain the quality and the quantum of gold/silver in exported items. 3. The drawback rates provided for gold & silver Jewellery and parts thereof sh....
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....e purity)/net silver content (0.999 purity), as the case may be. (c) The goods and Shipping Bill shall be presented to the Customs Jewellery Expert Appraiser/Superintendent at Diamond Plaza Customs Clearance Centre (DPCCC-I/II) or Andheri Gem & Jewellery Section, Andheri, as the case may be. The Customs Jewellery Expert Appraiser/Superintendent shall examine the goods w.r.t. content of gold/silver and assess the Shipping Bill. The content of gold/silver shall be certified by the Customs Jewellery Expert for drawback purposes. (d) All Shipping Bills with FOB value more than Rs. 10 Lakhs or Drawback more than Rs. 1 Lakh shall be countersigned by the Assistant/Deputy Commissioner of Diamond Plaza Customs Clearance Centre (DPC....
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....nal and duplicate copies of the ACTM will accompany the export cargo. The cargo will then be transshipped by the Custodian to the Air Cargo Complex, Sahar for onward shipment by airlines. Custodian will be responsible for the safe & secure transportation of export parcels from the Diamond Plaza Clearance Centre (DPCCC-I/II) or Andheri Gem & Jewellery Section, Andheri, as the case may be, to the Air Cargo Complex, Sahar. (g) The cargo will be presented to the Customs Export Freight Officer (E.F.O.) at the Air Cargo Complex, Sahar, who will check the parcels and the wire seal and one time security seal on the same with the particulars on shipping bills (including serial number of seal), ACTM and then permit the airlines for loading o....
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.... (ii) Copy of export contract/Letter of Credit (iii) Packing List (iv) Declaration as prescribed in Annexure I (v) Certificate of registration with the Gem & Jewellery Export promotion Council, for the exporters registered with that council. (k) The officer-in-charge of Customs Batch Office, ACC, Sahar shall ensure endorsement of EGM and flight details on the Triplicate copy of Shipping Bill. The Triplicate copy of Shipping Bill along with enclosures shall be sent to Drawback Section at ACC, Sahar for processing and sanction of drawback claim. (l) There shall be specific register at the Customs Batch Office to record receipt of such claims and their dispatch to Drawback Section, as well as reg....
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....y of silver. 2.* The gross weight is more than gold/silver content and the net gold content (0.995 or more purity)/Net silver content (0.999 purity) is ________________ and the drawback claim has been restricted to this quantity only. 3. The export is not under any other export promotion scheme under which gold/silver is supplied/replenished duty free. 4. The item-wise content details in Studded/Kundan/Theva/Meena Jewellery is as under: - S.No. Item Quantity Value 1 Gold (a) Gross weight (in grams) (b) Net weight (in grams) (c) Net weight in 0.995 purity 2. Silver (a) Gross weigh....