Refund/ Claim of Countervailing duty as Duty Drawback - Customs - PUBLIC NOTICE NO. 36/2017

OFFICE OF THE COMMISSIONER OF CUSTOMS GST BHAVAN, 41/A, SASSOON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/PN SI/48-75/2016 Date: 13.12.2017 PUBLIC NOTICE NO. 36/2017 Subject: Refund/ Claim of Countervailing duty as Duty Drawback - reg. Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is drawn to Circular No. 49/2017 - Cus under F. No. 609/97/2017-DBK dated 27.11.2017 issued by the OSD (Drawback), Drawback Division, Department of Revenue, Central Board of Excise and Customs, New Delhi. 2. In this context, your kind attention is Invited to Circular Nos. 106/95-Cus dated 11.10.1995 and 23/2015- Cus dated 29.9.2015 regarding refund/claim of Anti-Dumping Duty and Safeguard Duties as Duty Drawback respectively. 3. 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. 2. 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 fulfillment of other conditions. 4. The above Circular may be downloaded from the website www.cbec.gov.in. 5. Difficulties, if any, may be brought to the notice of the undersigned. 6. Hindi version follows. (M. V. S. CHOUDARY) Commissioner of Customs, PUNE.