TMI BlogDrawback- Brand Rate/ Special Brand Rate Fixation- Period of Condonation of Delay in Filing Application SpecifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... & Central Excise Duty Drawback Rules, 1971 / 1995. Rule 6 & 7 of the Customs and Central Excise Duties Drawback Rules, 1971/1995 an exporter can file an application for fixation of Brand Rate or a special Brand Rate, as the case may be, within 30/60 days of let export date. The Central Government can allow a further period of 30 days after satisfaction that the manufacturer or exporter was pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of 60/90 days, the matter has been re-examined and it has been decided that Ministry may consider relaxation of time limit in exercise of powers under rule 15/17 in the type of cases and involving the period of delay as listed in the annexure attached herewith. 4. In all aforesaid cases, the manufacturer or exporter should state the specific reasons for delay in filling the application, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 days from the date of rejection of claim. 2. Where exporter starts exporting after having applied for an Advance Licence, but his application gets rejected subsequently or where having obtained an Advance Licence and after exporting the goods, the exporter surrenders his Advance Licence, with the - approval of the Licensing Authority. 90 days from the date of rejection of Advance Licence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of dispatch of test report to the exporter. 6. Where payment of import duties or part thereof payable on inputs used in the manufacture of export goods, may be deferred, for example on account of stay given by a Court of Law, and such duty is paid by the exporter long after the goods have been physically exported, after the finalisation of the Court case etc. 90 days from the date ot d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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