TMI BlogImplementation of GST in Customs-Changes in S/B DeclarationX X X X Extracts X X X X X X X X Extracts X X X X ..... 017 Subject: Implementation of GST in Customs-Changes in S/B Declaration-reg.- Attention of Importers/Exporters, Custom Brokers Trade is invited to Public Notice -80/2017 dated 27.06.2017on the above subject. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12 of said Notification No. 131/2016-Customs (NT) shall continue. 5. Difficulty, if any may also be brought to the notice of Deputy/Assistant Commissioner(Drawback).The earlier Public Notices issued in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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