TMI BlogDrawback and Central Excise Rules 2002X X X X Extracts X X X X X X X X Extracts X X X X ..... Drawback and Central Excise Rules 2002 X X X X Extracts X X X X X X X X Extracts X X X X ..... xport Guar Gum Powder (HS Code 13023230) under Central Excise Rule, 2002. We are purchased Packing material under General Bond as per Notification No. 43/2001 CE (N.T.) dated the 26-6-2001 for Export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Purpose. We are Export under ARE2 also. (2)We are availed Drawback. but custom and Central Excise saying that both benefits can't be availed as stated under N.T. No. Notification No. 68 / 2011 - Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms (N.T.) dated dated the 22nd September, 2011 and Central Excise Rule, 2002. Please provide your suggestion and clarification on above matter. Regards, Arvind Sundhesha Reply By Naveed S: The Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply: Please recheck and confirm the Central Excise Notification Number referred above. Reply By vijay kumar: The Reply: Yes, the department is right. Nofn.43/2001 CE(NT) provides for procurement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs without payment of duty for use in export goods. Drawback is a scheme meant to offset incidence of input duty. Thus, when the inputs have not suffered any duty under the said notification, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of allowing DBK does not arise. You can see that Nofn.43/2001 CE(NT)clearly mentions that DBK should not be claimed, obviously on account of the said reasoning. X X X X Extracts X X X X X X X X Extracts X X X X ..... dge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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