TaxTMI 
TaxTMI 
The Customs and Central Excise Duties Drawback Rules,2017 and all Industry Rates (AIRS) of Drawback related changes
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.... Date: 27.10.2017 PUBLIC NOTICE NO. 67/2017 Subject : The Customs and Central Excise Duties Drawback Rules,2017 and all Industry Rates (AIRS) of Drawback related changes.- Reg. Attention of the Exporters/Customs Brokers is invited that, in terms of Board's Circular No. 38/2017- Customs issued vide F. No. 609/76/2017-DBK dated 22.09.2017, the Central Government has notified the Cust....
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....le under sub-section (7) and compensation cess leviable under sub-section (9) respectively of section 3 of the Customs Tariff Act, 1975 chargeable on any imported materials or excisable materials used in the manufacture of goods exported. (b) References to input services and Service Tax have been omitted. (c) As drawback is limited to incidence of duties of Customs on inputs used....
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....ar No. 32/2017-Customs dated 27.07.2017 is no longer required w.e.f. 1.10.2017. (e) In case of AIR claim against tariff item numbers 711301, 711302 and 711401, the requirement of declaration by exporter as per Circular no. 30/2016-Customs dated 24.06.2016 is no longer required w.e.f. 1.10.2017. (f) The notification also specifies the alternative AIRS on garment exports (items cov....
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....mponent. The amount paid as provisional draw back under the above dispensation shall be taken into account by the Customs to authorize further provisional drawback, where necessary; (h) For fixation of Brand Rate, Circular no.23/2017-Customs dated 30.06.2017 may be referred. The brand rate facilitation would continue and there should be no delay by Customs formations in finalizing applica....