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Further rationalization of revised simplified procedure for fixation of brand rates

Customs - 54/2016 - Dated:- 22-11-2016 - Circular 54/2016-Customs F.No.609/84/2016-DBK Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Drawback Division New Delhi dated 22nd Nov 2016. Principal Chief Commissioners/ Directors General Chief Commissioners/ Directors General Principal Commissioners/Commissioners, all under CBEC Madam/Sir, Subject: It has been brought to notice of Board that the requirement of original duty paying documents furnished .....

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that the use of DBK Statements II and III certified by independent Chartered Accountant/Cost Accountant is already in vogue in the revised simplified brand rate scheme (available to 5 categories of exporters in terms of Member (Customs) D.O. letter No. 609/110/2005 - DBK dated 26.8.2005), the Board has decided to further rationalize the revised simplified procedure as follows (a) The working sheet (submitted by applicant with brand rate fixation claim) showing the drawback amount, each document .....

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ein have been endorsed/defaced 10 the extent of utilization under this brand rate fixation claim by the applicant"; and (b) Applicant shall file self-attested copies of the duty paid documents (like bills of entry, invoice etc.) carrying their self-endorsement/defacement to the extent of utilization under the brand rate fixation claim. 3. Based on the above, (I) in future applications made under the revised simplified brand rate scheme the requirement of submitting original duty paying docu .....

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