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All Industry Rates of Duty Drawback and other Duty Drawback related changes

Customs - 29/2015 - Dated:- 16-11-2015 - Circular No. 29/2015-Customs F. No. 609/98/2015-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs New Delhi, dated 16th November, 2015 To Principal Chief Commissioners / Chief Commissioners (All under CBEC) Principal Directors General / Directors General (All under CBEC) Principal Commissioners/Commissioners (All under CBEC) Subject: - reg. Madam/Sir, The revised All Industry Rates (AIR) of Duty Drawb .....

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ods, factoring incidence of duty on HSD/furnace oil, value of export goods, etc. 2. The notification may be downloaded from Board s website and carefully perused for details of the changes. However, some of the changes are highlighted below - (a) The composite rates have been increased in many cases like frozen shrimps/ prawns (chp 3, 16), perfumed agarbatti (chp 33), finished/ lining leather (chp 41), leather hand bags/ wallet/ belts (chp 42), industrial gloves (chp 42), certain .....

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hp 52), belting fabrics (chp 54), filtration fabric made of polyester filament yarn/ polypropylene filament yarn/ polybutylene terephthalate (chp 54), suits, jackets & trousers (chp 61 & chp 62)- by trifurcating existing single entry, protective industrial wear made of aramid fibre/ modacrylic fibre/ cotton fibre (chp 62), glass art-ware/ handicrafts with silver coating (chp 70), aluminium conductor steel reinforced (chp 76), turbo charger (chp 84), tractor parts (chp 87), self-loading o .....

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s/ woven fabrics of paper yarn (chp 53), headgear (chp 65), umbrellas/walking sticks etc. (chp 66), artificial flowers etc. (chp 67), acrylic blankets (chp 63). (e) Iron and steel (chp 72 from heading 7207 onwards), articles of iron and steel (chp 73), tools and parts of base metal (chp 82), miscellaneous articles made from steel (chp 83), machinery and appliances (chp 84), electrical machinery (chp 85), rolling stock (chp 86) and ships (chp 89) have been provided with increased customs rate of .....

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tes, except where higher rates were due. (i) Drawback caps, wherever meaningfully possible, have been provided normally in entries with rates higher than 1.9% (the highest residuary rate). It may be noted that the drawback cap of the nature provided for certain project exports applies when the conditions specified in the relevant Notes and conditions are met and it does not apply to other cases. 2. The Customs, Central Excise and Service Tax Drawback Rules, 1995 have also been amended vide Notif .....

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nce of provisional drawback letter. The sub-rule (3) of Rule 7 has been amended so that Central Government may specify an amount for payment as provisional drawback by proper officer of Customs. Notification No. 110/2015-Customs (N.T.), dated 16.11.2015 (paragraph 3) specifies this amount as equivalent to the Customs component of AIR corresponding to the export goods, if applicable, and subject to the same conditions as applicable to a claim for the B column in the Schedule. The modified procedu .....

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rate. 3. The Commissioners are expected to ensure due diligence to prevent any misuse. The shipping bills with parameters considered to be sensitive should be handled with adequate care at the time of export itself. Further, in case of claim of the composite (higher) rate of AIR, the processing should specifically ensure availability of Non-availment of Cenvat certificate etc. at the export stage itself. There is also need for continued scrutiny for preventing any excess drawback arising from m .....

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ated to the Board. Details may be informed in case of any specific product on which the new Schedule has resulted in removal of drawback cap which is accompanied by an increase in the relative drawback amount per unit of product. (Rajiv Talwar) Joint Secretary to the Government of India Enclosure: Annexure 1 Annexure 1 Procedure for export under claim for brand rate under Rule 7 of Drawback Rules 1. The exporters opting for claim of brand rate under rule 6 the Customs, Central Excise Duties and .....

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hedule shall be declared followed by the character B . For example, if Tractors (other than tractors of heading 8709) are exported under claim for brand rate under rule 7 and the related Drawback Tariff Item number for such tractors in the AIR Schedule is 8701, the declaration on the shipping bill would be 98078701B . Similarly, for Bicycle pump the related Drawback Tariff Item number in the AIR Schedule is 841403 and the declaration on the shipping bill would be 9807841403B . Such a shipping bi .....

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for fixation of brand rate under rule 7. In case of a timely filed complete application for fixation of brand rate under rule 7, subsequent drawback payments may arise against such shipping bill on account of provisional brand rate letter issued by Central Excise in terms of para 5A-5B of Instruction No.603/01/2011-DBK dated 11.10.2013 and/or the final brand rate letter and here the above said provisional drawback amount already paid shall also be taken into account. 3.2 However, in case of a t .....

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