Duty Drawback Cannot Be Denied Based on Non-Duty or Concessional Duty Paid Inputs for Export Manufacturing

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Duty Drawback Cannot Be Denied Based on Non-Duty or Concessional Duty Paid Inputs for Export Manufacturing

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....CBIC clarified that All Industry Rate (AIR) of duty drawback cannot be denied or reduced for export goods manufactured using partially non-duty paid or concessionally duty paid inputs. The rates are determined based on weighted average duties paid on inputs across a representative cross-section of exporters. Field formations are not authorized to investigate whether exempted inputs were used in manufacturing export goods. This reaffirms Board Circular No. 19/2005-Customs position that AIR calculation considers average duty patterns, making individual input duty status irrelevant for drawback eligibility. The instruction ensures uniform application of drawback rules across customs jurisdictions.....

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Duty Drawback Cannot Be Denied Based on Non-Duty or Concessional Duty Paid Inputs for Export Manufacturing