Customs - The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRS) of Drawback related changes

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....I/48/06/ 2016-Cus.Pol. (PF) Date: 09.10.2017 PUBLIC NOTICE NO. 33/2017 Subject: Customs - The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRS) of Drawback related changes - Reg. Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Boards Notification....

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....viable 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 ....

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....as per Circular no. 32/2017-Customs dated 27.7.2017 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 24.6.2016 is no longer required w.e.f. 1.10.2017; (f) The notification also specifies the alternative AIRS on garment exports....

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....m for that component. The amount paid as provisional drawback 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 3056.2017 may be referred. The brand rate facilitation would continue and there should be no delay by Customs formations in finali....