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CUSTOMS AND CENTRAL EXCISE DRAWBACK – PART I

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 7-10-2017 - Rules The Central Government, in exercise of the powers conferred by section 75 of the Customs Act, 1962 and section 37 of the Central Excise Act, made the Customs and Central Excise Duties Drawback Rules, 2017 ( Rule for short) which came into effect from 01.10.2017. These Rules extend to whole of India. Drawback Rule 2(a) defines the term drawback in relation to any goods manufactured in India and exported, as th .....

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uty chargeable thereon has been paid and not on the rest; or only a part of the duty chargeable has been paid; or the duty paid has been rebated or refunded in whole or in part or given as credit under any of the provisions of the- Customs Act, 1962 and the rules made there under; or Central Excise Act, 1944 and the rules made there under the drawback admissible on the said goods shall be reduced taking into account the lesser duty paid or the rebate, refund or credit obtained. Ineligibility for .....

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thread, cords and ropes; if the said goods, being packing materials have been used in or in relation to the export of- jute yarn (including Bimlipatam jute or mesta fiber), twist, twine, thread and ropes in which jute yarn predominates in weight; jute facbrics (including Bimlipatam jute or mesta fibre) in which the jute predominates in weight; jute manufactures not elsewhere specified (including Bimlipatam jute or mesa fibre) in which jute predominates in weight. Factors to be taken into account .....

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on imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods; the average amount of duties paid on materials wasted in the process of manufacture and catalytic agents; if any such waste or catalytic agent is re-used in any process of manufacture or is sold, the average amount of duties on the waste or catalytic agent re-used or sold shall be reduced; the average amount of duties paid on imported mat .....

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or rate of drawback determined shall be in force. If the amount or rate of drawback is allowed with retrospective effect, such amount or rate shall be allowed from such date as may be specified by the Central Government by notification in the Official Gazette which shall not be earlier than the date of changes in the rates of duty on inputs used in the export of goods. Where drawback has not been determined Rule 6 provides that where no amount or rate of drawback has been determined in respect o .....

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lace of export, he shall apply to the Principal Commissioner or Commissioner having jurisdiction over any of the said places of export. The prescribed period of 3 months for application may be extended by a period of three months by the Assistant/Deputy Commissioner. The Principal Commissioner/Commissioner is having power to further extend the period by a period of six months. This extension may be refused by the authorities after recording in writing the reasons for such refusal. For the purpos .....

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f drawback in respect of such goods. Provisional payment If the exporter wants drawback provisionally, he may make an application to the Principal Commissioner/Commissioner that a provisional amount may be granted to him towards drawback on the export of such goods pending determination of the amount or rate of drawback. The Principal Commissioner after considering the application, may allow provisional payment of an amount not exceeding the amount claimed by the exporter. The exporter, for the .....

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onally if it is found that a lower amount was payable as duty drawback; The bond may be with such surety or security as the Principal Commissioner may direct. If the Central Government considers it necessary so to do, it may- revoke the rate of drawback or amount of drawback, determined by the Principal Commissioner; or direct the Principal Commissioner to withdraw the rate of drawback or amount of drawback determined. Final determination of drawback When the amount or rate of drawback payable i .....

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manufacture of the said goods, he may make an application within three months from the date relevant for the applicability of drawback, to the Principal Commissioner having jurisdiction for determination of the amount or rate of drawback. In the application he has to state all the relevant facts including the proportion in which the materials or components are used in the production or manufacture of the goods and the duties paid on such material or components. If an exporter is exporting from m .....

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For the purpose of application requesting for extension of time with the Assistant/Deputy, an application fee equivalent to 1% of FOB value of exports or ₹ 1,000/- whichever is less, shall be payable. If the extension is sought from Principal Commissioner/Commissioner then the application fee of 2% of the FOB value or ₹ 2,000/- whichever is less, shall be payable. The Principal Commissioner/Commissioner shall making or causing to be made such inquiry as it deems fit, allow payment of .....

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rther provisional drawback. The said payment is subject to the condition that bond required to be executed by the exporter and the bond shall be only for the difference between amounts or rate of drawback determined, revised and authorized provisional drawback. If the Central Government considers it necessary so to do, it may- revoke the rate of drawback or amount of drawback, determined by the Principal Commissioner; or direct the Principal Commissioner to withdraw the rate of drawback or amoun .....

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