TMI BlogFixation of brand rate of duty drawback by the Central Excise field formations under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 1995 - Removal of difficulties regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... Circular Nos.14/2003 dated 6.3.2003 and 83/2003 dated 18.9.2003, wherein detailed procedure as to the fixation of Brand Rate and Special Brand Rate has been explained. 2. These instructions as well as the illustrations given therein were based on the presumption that field formations are aware of the fact that drawback facility should not be allowed in case the exporter has availed of input stage relief under various schemes including Cenvat facility. It has, however, been learnt that some confusion persists in the minds of field formations. 3. In order to dispel such doubts, it is clarified that duty drawback scheme is aimed at neutralising the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehouses or any other premises, for use in the manufacture or processing of the goods which are exported with the approval of the Commissioner of Central Excise. Therefore, this facility also amounts to a relief of the input stage duties. Hence, while allowing drawback it should be ensured that the exporters do not avail of the facility under Rule 19(2) of the Central Excise Rules, 2002 (or the corresponding rule under the earlier Rules). 5. Field formations should also note that under DEPB Scheme, drawback can only be allowed in terms of the Customs Circular no.39/2001 dated 6.7.2001. 6. Similarly, under Advance Licence Scheme, the exporters get the facility of duty free impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back in respect of such element of CVD provided they do not avail of Cenvat facility on the same. 8. In the revised scheme of the things, the brand rate letters are to be issued by the jurisdictional Central Excise authorities and the Customs field formations are required to permit drawback on the strength of such rate letters. In order to ensure that the exporters do not simultaneously avail of the relief of input stage benefits under various schemes, the brand rate letters issued should specify that the manufacturer exporters or the supporting manufacturers (in case the exporter is a merchant exporter) has not availed of the benefit of various schemes mentioned in par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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