TMI BlogCases where amount or rate of drawback determined is lowX X X X Extracts X X X X X X X X Extracts X X X X ..... om the date relevant for the applicability of the amount or rate of drawback in terms of sub-rule (3) of rule 5, make an application to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, having jurisdiction over the place of export, for determination of the amount or rate of drawback thereof stating all relevant facts including the proportion in which the materials or components or input services are used in the production or manufacture of goods and the duties or taxes paid on such materials or components or input services: Provided that - (i) in case an exporter is exporting the aforesaid goods from more than one place of export, he shall apply to the Principal Commissioner or Commissioner of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such rate as may be determined to be appropriate, if the amount or rate of drawback determined under rule 3 or, as the case may be, revised under rule 4, is in fact less than eighty per cent. of such amount or rate determined under this sub-rule. (3) Provisional drawback amount, as may be specified by the Central Government, shall be paid by the proper officer of Customs and where the exporter desires that he may be granted further drawback provisionally, he may, while making an application under sub-rule (1), apply to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, in this behalf in the manner as has been provided in clause (a) of sub-rule (2) of rule 6 for the application made under that rule alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 64/2008 Cus(NT) dated 29-5-2008 2. For the words and figures falling within Chapter 72 or heading 1006 or 2523 , the words and figures falling within heading 1006 or 2523 has been substituted vide Notification No. 129/2008 Cus (NT) dated 21/11/2008 , Further substituted vide notification no. 33/2010 Cus(NT) dated 29/4/2010 , before it was read as, falling within heading 1006 or 2523 , Further substituted vide notification no. Notification No. 9 / 2011 - Customs (N.T.) dated 10/02/2011 ,before it was read as, falling within heading 1006, 2523, 5205, 5206 or 5207 . Further substituted vide notification no. Notification No. 69 / 2011 - Customs (N.T.) dated 22/09/2011 , before it was read as falling within heading 0401, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted vide Not. 109/2015 - Dated 16-11-2015, w.e.f. 23rd November, 2015 before it was read as, Where the manufacturer or exporter desires that he may be granted drawback provisionally 10. Substituted vide Not. 109/2015 - Dated 16-11-2015, w.e.f. 23rd November, 2015 before it was read as, applications made under that rule and the grant of provisional drawback 11. Omitted vide Not. 109/2015 - Dated 16-11-2015, w.e.f. 23rd November, 2015 before it was read as, 7 [(5) No amount or rate of drawback shall be determined in respect of wheat falling within heading 1001 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).] 12. Substituted vide Not. 58/2017 - Dated 29-6-2017 w,e.f. 1st day of July, 2017 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise or Deputy Commissioner of Customs and Central Excise, as the case may be, may extend the aforesaid period of three months by a period of three months and that the 8 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or the 8 [Principal Commissioner or Commissioner, as the case may be] of Customs and Central Excise, as the case may be, may further extend the period by a period of six months; (ii) the Assistant Commissioner of Central Excise or Assistant Commissioner of Customs and Central Excise or Deputy Commissioner of Central Excise or Deputy Commissioner of Customs and Central Excise or 8 [Principal Commissioner of Central Excise or Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount or rate of drawback determined under rule 3 or, as the case may be, revised under rule 4, is in fact less than four-fifth of such amount or rate determined under this sub-rule. (3) 9 [Provisional drawback amount, as may be specified by the Central Government, shall be paid by the proper officer of Customs and where the manufacturer or exporter desires that he may be granted further drawback provisionally], he may, while making an application under sub-rule (1), apply to the 8 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or the 8 [Principal Commissioner or Commissioner,] of Customs and Central Excise, as the case may be, in writing in this behalf in the manner as has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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