Drawal of samples from export consignments for chemical test for the purpose of determining - Customs - F. No.609/89/90-DBK

Drawal of samples from export consignments for chemical test for the purpose of determining drawback duties F. No.609/89/90-DBK Dated 26-11-1990 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs New Delhi Subject : Drawal of samples from export consignments for chemical test for the purpose of determining drawback duties. It has been decided that the following general principles may be followed in deciding the frequency of drawal of samples in respect of individual sub-serial number of drawback schedule :- GENERAL PRINCIPLES : The requirements of testing of samples or products specified in each sub-serial numbers of the Drawback Schedule should be guided by the following general principles: (a) Products with brand name and brand rate of drawback : Where goods are exported under brand name of individual manufacturer and in respect of which brand rate has been prescribed samples may be drawn once in a year. (b) Products with generic names and brand rate of drawback : Where goods are of generic nature but brand rates have been prescribed for an individual exporter; samples may be drawn once in six months; (c) Specification based items : For items not falling in (a) or (b) above where all industry rates of drawback prescribed are based on parameters such as count of fabric, composition, etc., samples may be drawn for every consignment. However, sample may be drawn once in six months if any specification certificate is produced from usually acceptable agencies, such as SASMIRA, CLRI, etc. (d) Generic items with all industry rates : For other generic items in respect of which all industry rates of drawback have been prescribed, Custom Houses may rely on manufacturer's certificate, declaration of the product in the shipping bill, manufacturer's literature and AR-4, if any. Samples may be drawn once in six months or in case of specific doubt. In respect of the four categories above, if here is AR-4 form where the specification required for drawback purpose is available in party's declaration and is also accepted and verified by the Central Excise Officers, then that can be accepted and to that extent the need for drawal of samples is to be dispensed with. (e) Others : No sample is needed to be drawn in these cases unless, of course, there are reasons to believe that some fraud is afoot. METHOD OF DRAWING OF SAMPLES Drawing of sample has to be on percentage basis, that is to say, not from each and every package of similar lot. Although periodicity has been laid down, for the sake of surprise element also samples can be drawn.