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Rebate of duties paid on raw materials used in manufacture or processing of export goods and admissibility of duty drawback in such cases

Central Excise - 1047/35/2016-CX - Dated:- 16-9-2016 - Circular No. 1047/35/2016-CX F. No. 268/01/2016-CX.8 Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise & Customs) New Delhi, the 16 September, 2016 To The Principal Chief Commissioners/Chief Commissioners of Customs Central Excise & Service Tax (All); The Principal Chief Commissioners/Chief Commissioners of Customs (All); The Director Generals/Directors of Customs, Central Excise & Service T .....

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n when input stage rebate of only excise portion is claimed. The issue was discussed in last Tariff Conference where it was recommended that to put an end to the litigation on the subject, declaration (d) in Form ARE 2, relating to availment of drawback, needs to be reviewed. 2.1. The issue has been examined. Board has already vide circular no. 35/2010-Cus dated 17.09.2010 clarified that as per notification no 84/2010-Customs (N.T.) dated 17.09.2010, Customs component of AIR drawback shall be av .....

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drawback schedule. 2.2. Further, s.no. (11) of notes and conditions of the drawback schedule notified vide notification no. 110/2015-Customs (N.T.) dated 16.11.2015 states that the rates and caps of drawback specified in columns (4) and (5) of the said schedule shall not be applicable to export of a commodity or products if rebate of duty on materials used in the manufacture or processing of such commodity or products is availed under rule 18 of Central Excise Rules, 2002 or if commodity or pro .....

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on no. 44/2016-C.E. (N.T.) dated 16.09.2016. Further, other consequential amendments in Form ARE-2 have also been made for the purpose of harmonising the provisions as per above legal position. 3. In terms of legal position explained in para 2.1 and 2.2 above, rates and caps as per column (4) and (5) of the drawback schedule are applicable only in cases where none of the following benefits namely CENVAT credit or facility of input stage rebate under rule 18 of the Central Excise Rules, 2002 or f .....

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same. This is because a part of Excise duty on diesel, which is non-cenvatable, is factored under Customs component of the drawback rates as per rates and caps specified under column (6) and (7) of the schedule. 5. Accordingly, it is clarified that:- (i) Where in respect of exports, CENVAT credit is not availed on inputs but input stage rebate on excisable goods except diesel is availed under rule 18 of the Central Excise Rules, 2002, drawback of Customs portion, as per rates and caps specified .....

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