Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Circulars 2002 Customs Customs - 2002 This
← Previous Next →
  • Login

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs - F.No. 609/24/2002-DBK

Extract

..... fied to contribute most for the delay in fixation of Brand Rates by this Ministry. However, in respect of the applications filed under the Simplified Scheme, Brand Rates are fixed within a relatively shorter span of time. The corresponding post-Verification Reports which are received from the Central Excise Commissionerates subsequent to the issue of Brand Rate letters by this Ministry also in most cases confirm the authenticity/veracity of the data furnished in such applications. 3. Therefore, in appreciation of this genuine difficulty in getting the Brand Rates fixed within a reasonable time and also as a measure of export promotion, it has been decided to dispense with the present procedure for pre-verification of the data by the Central Excise Commissionerates. Commencing from 1-7-2002 (Let Export Date) all Brand Rate applications are required to be filed only under the Simplified Scheme directly in this Ministry. The eligibility criterion for opting for the Simplified Scheme specified in this Ministry's letters F. No. 609/113/88-DBK dated 11-10-1988. F. No. 609/188/92-DBK dated 1-10-1992 and F. No. 609/188/92-DBK dated 7-12-1992 etc ceases to be restrictive and this revised Si .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs

X X   X X   Extracts   X X   X X

..... the Brand Rate claim, will however be returned to the exporters along with requisite endorsement. Applications for issue of amendment and corrigendum to the Brand Rate letters are required to be filed maximum within a period of 3 months. Specimen copies of the revised format of the application for fixation of Brand Rate and DBK-I,II/IIA and III/IIIA Statements are attached. 5. Brand Rate letters under the revised Simplified Scheme will be subject to post verification by the Central Excise Commissionerates/Officials of the Drawback Division of this Department. In case, after such post-verification, the data furnished in the applications are found to be incorrect, the corresponding Brand Rate letters will be revoked. Besides, the concerned exporters will be debarred from availing the benefit of the Simplified Scheme for the next one year. This is intended to deter filing of fraudulent/ manipulated drawback claims. 6. The operation/efficacy of this revised Simplified Scheme will be reviewed in due course and if deemed necessary corrective measures will be incorporated. The undersigned will also hold Open House meetings on quarterly basis in his office, the precise date of which will .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs

X X   X X   Extracts   X X   X X

..... hichever is inapplicable) 14. Whether in respect of any of raw materials/components the benefits under Rule 19 or any other Central Excise Rule is being availed of - 15. Whether in respect of any of the raw materials/components CENVAT benefit under CENVAT CREDIT Rules, 2002 is being availed of ? 16. Whether any other benefit under any of the Customs and/or Central Excise Notification is being availed of in respect of any of the raw materials components and other inputs used in the export product. 17. Whether in respect of the imported material or some of the imported Materials : (a) The benefits of duty exemption Scheme is being availed of. If so the details of the same (viz. DEEC/DEPB). A photocopy of the complete Pass Book or DEEC along with with the photocopy of Advance Licence to be forwarded. (b) If the export is under DEPB cum Drawback Scheme, state whether the CVD has been paid in cash. Also specify the Standard Input Output Number (SION) of the export item fixed by the DGFT of the Export item. (c) Manufacture under bond procedure in terms of Section 65 of the Customs Act, 1962 is being followed, if so, the details thereof. 18. The quantity and name of by-product or co-produ .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs

X X   X X   Extracts   X X   X X

..... back amount along with interest thereon.. Station : Name Designation Full Address of power of Attorney Holder or Authorised Agent. Date : Note : - Please furnish specific information against all the Serial Numbers. Response like "as per the Shipping Bill" and "as per the Statement of Exports" etc. should be avoided. STATEMENT - DBK-I Net Weight………………. Per unit of export product Description of the Export Product……………………………… With technical characteristic Bill of material * issued for manufacture of ………….............. (indicate clearly No. of units @ of the export product) (Bill of materials should consist of raw materials and components going into the manufacture of export product and the actual packing materials used) S. No Name of the Material / Component Whether imported or indigenous Unit Gross Qty. Wastage Sale price per unit of wastage By product/Co product Qty. Sale value per unit Net Wt. Remark Irreco-verable Reco-verable 1 2 3 4 5 6 7 8 9 10 11 12 @ Give convenient units by which goods are invoiced for export (e.g. per tonne, per dozen/Pcs., per Sq. metre etc.) Note :- 1. The Units of quantity to be furnished in Col. 6 should be given in such a manner that it could be relate .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs

X X   X X   Extracts   X X   X X

..... ed by us, under "Remarks" column. Place: Date: Signature : Name : Designation : Address : Branch of Engineering in which qualified : Name and address of the Institution under which Chartered. Registration No. & date of Membership. STATEMENT - DBK-II Direct imports of materials/components made by the manufacturer and foreign materials obtained locally by the manufacturer during the period commencing three months prior to the date of shipment/first shipment up to the date of application, for manufacture of __________________________(Name of export product). S. No. Desc-ription S. No. in DBK I Statement B/E No. and date under which imported Name of Customs House Unit Qty. imported Asse-ssable value 1 2 3 4 5 5A 6 7 Rate of duty (Basic + SAD + CVD) Is the asses-sment final Amount of duty (to be indicated sep-arately for Basic + SAD + CVD) Name and full address of the supplier in case the foreign materials / components obtained locally Rem-arks 8 9 10 11 12 Note :- 1. If any of the materials mentioned above have also been imported originally by a person other than the exporter, a purchase receipt along with its Invoice mentioning inter alia the Bill of Entry vide which the importati .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs

X X   X X   Extracts   X X   X X

..... lder or Authorised Agent. Signature : Name : Designation : Name & Address of the Institution under which Chartered : Registration No. & date of Membership : (This is required to be certified/countersingned by a Chartered Accountant/Cost Accountant) STATEMENT - DBK-IIA Details of procurements relating to stock of imported materials as on commencement *date (* the date three months prior to the date of shipment/first shipment) based on FIFO principle, required for manufacture of ____________________________ (Name of export product). S. No. Desc-ription S. No. in DBK I Stat-ement B/E No. and date cov-ering the Imp-orted stock Name of Cus-toms House Unit Qty. imported originally Asse-ssable value 1 2 3 4 5 5A 6 7 Rate of duty (Basic + CVD) Country from where imported & name of supplier Is the assessment final Amount of duty (to be indicated separately for Basic + SAD + CVD) Name and full ad-dress of the sup-plier in case the foreign materials / comp-onents obtained locally Rem-arks 8 9 10 11 12 13 12 Note :- 1. In this statement please furnish details of stock of all the imported inputs mentioned in Statement II which were in stock 3 months prior to the date of shipment/fir .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs

X X   X X   Extracts   X X   X X

..... ut the procurement is under invoices, the same have been clearly indicated in the statements II/III respectively. (c) The materials for which data has been furnished in statement II, but no data has been furnished in Statement III, are only of imported origin and no procurements are being made from indigenous sources; (d) The selling price of the recoverable wastages/co-product/bi-product as indicated in DBK-I have been verified with the sale invoices. These are in order and comparable to their current market price. (e) The assessment documents (bills of entry/gate passes) have been finally assessed and the manufacturer has not claimed any refund of the duties paid on any of these documents. (f) Wherever the assessments under any case are provisional or refund of duty claimed against a B/E/G.P. the same has been clearly indicated in related DBL II/III statements. Signature……………………………. Name……………………………… Designation…………………………. Address……………………………… Name & Address of the Institution under which chartered……………………… Reg. No…………………………………………………………………………. Place : Date : STATEMENT - DBK-III Materials/Components of Indian origin obtained by the Manufacturer during the period commencing three .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs

X X   X X   Extracts   X X   X X

..... e of Membership : (This is required to be certified/countersigned by a Chartered Accountant/Cost Accountant) STATEMENT - DBK-III (A) Details of procurement relating to stocks of indigenous materials as on commencement *date(*the date three months prior to the date of shipment/first shipment) based on FIFO principle, required for manufacture of_______(Name of export product). S. No. Description S. No. in DBK I Statement Unit Qty. purchased originally Assessable value 1 2 3 4 5 6 Effective Rate of duty paid Amount of duty paid Name & Address of supplier Gate Pass No. & date Is asses-sment of duty final Stocks as on Remarks 7 8 9 10 11 12 13 Note :- 1. In this statement furnish details of stock of all the indigenous materials mentioned in statement I & III which were in stock three months prior to date of shipment/first shipment of the export product and how these were procured (including relevant Invoices/documents relating to payment of Central Excise duty may be furnished). 2. If the assessment is not final for a duty paid under protest the extent of dispute may please be clearly indicated. 3. Refund application made, if any, against any duty paying documents/Invoice de .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs

X X   X X   Extracts   X X   X X

..... rect. The stock procurement of every input as claimed is fully supported by Bill of Entry for imported input and gate pass for the indigenous input in the name of the applicant as indicated in the Statements. Wherever there is no bill of entry or gate pass but the procurement is under invoices, the same have been clearly indicated in the statements II/III respectively. (c) The materials for which data has been furnished in statement II, but no data has been furnished in Statement III, are only of imported origin and no procurements are being made from indigenous sources; (d) The selling price of the recoverable wastages/co-product/bi-product as indicated in DBK-I have been verified with the sale invoices. These are in order and comparable to their current market price. (e) The assessment documents (bills of entry/gate passes) have been finally assessed and the manufacturer has not claimed any refund of the duties paid on any of these documents. (f) Wherever the assessments under any case are provisional or refund of duty claimed against a B/E/G.P. the same has been clearly indicated in related DBL II/III statements. Signature……………………………. Name……………………………… Designation…………………………. Addr .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||