TMI BlogInstructions - Fixation of Brand Rate of Duty Drawback under Rule 6 and Rule 7 of the Customs and Central Excise Duties Drawback Rules, 1995 — Introduction of revised Simplified Scheme to a selected category of exportersX X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioners of Central Excise having jurisdiction over the manufacturing unit in which the export goods are declared to have been manufactured. The brand rates are fixed after verification of data by the lower formations regarding consumption of inputs, etc. This procedure is commonly known as the Normal Scheme for fixation of brand rate. 2. For expeditious disposal of brand rate applications, Government has been decided to extend the facility of Revised Simplified Scheme to a selected category of exporters, namely: (a) all exporters who have an export turnover (physical exports) of ₹ 5 crores in current or preceding financial year and having a good track record of three years of exports; (b) public sector undertakings; (c) Star Export Houses; (d) manufacturer-exporters registered with Central Excise, who have been exporting during the previous two financial years and have minimum export of ₹ 1 crore or more during the preceding financial year; (e) manufacturer-exporters registered with Central Excise, who have paid central excise duty of ₹ 1 crore or more during the preceding financial year. (These are the five categories of exporters who a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plications 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 format of the application for fixation of Brand Rate and DBK-I, II/IIA and II1/II1A statements are attached. The application shall be filed in quadruplicate at Commissionerate Office to enable this office to forward two copies of the same to the Asst. Commissioner / Deputy Commissioner of Central Excise having jurisdiction over the manufacturing unit for post-facto verification. revoked. Besides, the concerned exporters will be debarred from availing the benefit of the Revised Simplified Scheme for the next one year. 6. In the case of other exporters i.e. other than the aforementioned five categories, the normal procedure for fixation of brand rate will apply (Public Notice No. 4/2003 Cus.Tech dated 25.03.2003). The Government has further decided that these exporters may be granted All Industry Rate in respect of applications filed under Rule 7 (Special Brand Rate) pending verification and fixation of Brand Rate. 7. The contents of the Public Notice may be brought to the notice of all concerned. 8. The receipt of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) FOB Value of the product per unit. (b) Current market price of the export product at the time of first shipment. 13. State the mode of export: a. Whether under Central Excise bond. b. After payment of duty under claim of rebate of Central Excise duty. c. Otherwise. (Strike out whichever 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 alongwith with the. photocopy of Advance Licence to be forwarded. (b) If the export is under DEPB cum Drawback Scheme, state whether the CVD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment or on verification the particulars are found unsubstantiated by the Department. I/We also undertake that in case of post verification the data furnished in this application are found to be incorrect, and the corresponding Brand Rate letter is revoked by the Ministry, I/We will be liable to pay back the Drawback amount alongwith interest thereon. Station: Date: Name Designation Full Address of power of Attorney Holder or Authorised Agent. 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-1 Net Weight Per unit of export 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/components Whether imported or indigenous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENDENT CHARTERED ENGINEER (Annexure to DBK-i) It is certified that: The consumption of various materials shown in DBK-I has been examined by us and these are actually required and being consumed in the factory of production for manufacture of export product as checked by us on verification of the production process and relevant technical and related documents; The imported materials above shown in DBK-I Statement are being actually used in the manufacture of the export product and are not being substituted by indigenous materials; The wastage/co-product/by-product claimed are as per production process in the factory. There is no suppression of co-products/byproducts. The wastages claimed in our views are reasonable to the general norms for the industry. Where wastages are considered high, an indication of the normal wastage in the industry has been indicated 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 Direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated partially or intended to be repeated partially in respect of any future claims, the details thereof and this Ministry's Brand Rate letter may also be furnished. 3. If the assessment against any B/E is not final the nature of dispute may be clearly indicated supported by appropriate letter from concerned Customs authorities. Normally no DBK is admitted for provisionally assessed B/Es. In case, Bill of Entry has been provisionally assessed, an undertaking for not claiming the differential DBK amount in case of higher final assessment should be furnished, and in case the final assessment is on lower side, the same has to be intimated to the Department of Revenue, (Drawback Division) for re-fixation of DBK rate/amount. 4. Refund application made against any B/E, with details must be indicated. 5. Stock position of the above materials/components also to be given separately (in linked Statement II-A) 6. The Bills of Entry (in original) evidencing payment of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed locally Remarks 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/first shipment of the export product and how these were imported/procured. (Actual stock to be given under Col. 15, with procurement details in other Columns). 2. If the assessment for any of the inputs in stock as shown is not final, the nature and current status of dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 8 9 10 11 12 Note :- 1. In this statement details of only those items which are chargeable to the excise duty to be given for which proof of C. Excise duty can be established by the relevant invoices/documents relating to payment of Central Excise duty. 2. If the assessment which is not final or duty is paid under protest the extent of dispute may please be clearly indicated. 3. Refund applications made, if any, against any duty paying document/Invoice, details thereof may please be furnished. 4. Stock position of the above materials/components also to be given separately (in linked statement III-A). 5. The Invoices ( in original) evidencing payment of Central Excise Duty are required to be attached. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 details thereof may please be furnished. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) We have checked the data contained in Statements II IIA, III and IIIA with the original copies of the Bills of entry, stock register and original copy of the gate passes wherever claimed to be available and the same is found to be correct. 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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