Refund/Claim of Countervailing duty as Duty Drawback - Customs - PUBLIC NOTICE NO. 03/2018

GOVT. OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE CBEC OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS COMMISSIONERATE- VII AIR CARGO COMPLEX, MEENAMBAKKAM, CHENNAI -600 027 F. No.: S. Misc. 286/08/2017-DBK (Air) Dated: 11/01/2018 PUBLIC NOTICE NO. 03/2018 Subject: Refund/Claim of Countervailing duty as Duty Drawback-Reg. Attention of the Exporters, Customs Brokers and all concerned are invited to the Board's Circular No. 49/2017-cus issued dated. 12.12.2017 in F. No. 609/97/2017-DBK, on the above cited subject. 2. In this regard, it is clarified that: I. With respect to Countervailing Duties which are leviable under section 9 of the Customs Tariff Act, the Board clarifies that these are rebatable as Drawback in terms of Section 75 of the Customs Act. Since Countervailing Duties are not taken into consideration while fixing All Industry Rates of Duty Drawback, the Drawback of such Countervailing Duties can be claimed under an application for Brand Rate under Rule 6 or Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 and/or the Customs and Central Excise Duties Drawback Rules, 2017, as the case may be. This would necessarily mean that drawback shall be admissible only where the inputs that suffered Countervailing Duties were actually used in the goods exported as confirmed by the verification conducted for fixation of Brand Rate. II. Where imported goods subject to Countervailing Duties are exported out of the country as such, then the Drawback payable under Section 74 of the Customs Act, 1962 would also include the incidence of Countervailing Duties as part of total duties paid, subject to fulfilment of other conditions. 3. Difficulties faced, if any, on the above may be brought to the notice of the Deputy/Assistant Commissioner of Customs (Drawback-Air); Chennai-VII Commissionerate, for further redressal. (K. RAGHU N. CHARY) PRINCIPAL COMMISSIONER OF CUSTOMS CHENNAI-VII COMMISSIONERATE