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TMI BlogAll Industry Rates of Duty Drawback, 2008-09X X X X Extracts X X X X X X X X Extracts X X X X ..... and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.68/2007-Customs (N.T.), dated the 16th July, 2007 [GSR 485 (E), dated the 16th July, 2007] except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely:- Notes and condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogether) allowable and those appearing under the column "Drawback when Cenvat facility has been availed" refer to the drawback allowable under the customs component. The difference between the two columns refers to the central excise and service tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only customs component and is available irrespective of whether the exporter has availed of Cenvat or not. (7) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied. (8) The rates o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the units situated in free trade zones or export processing zones or special economic zones; (e) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002; (f) manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002; (g) manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002 or manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3 of the Export and Import Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt is one per cent or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees. (13) The expressions "when Cenvat facility has not been availed", used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, namely:- (i) The exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product; (ii) if the goods are exported under bond or claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or mélange." (17) The term "dyed" in relation to textile materials in Chapters 54 and 55, shall include "printed or bleached". (18) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely: - (a) French point or Paris point or Continental Size above 33; (b) English or UK adult size 1 and above; (c) American or USA adult size 1 and above. (19) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely: - (a) French point or Paris point or Continental Size upto 33; (b) English or UK children size upto 13; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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