Fixation of Brand Rate of Drawback under the Simplified Scheme - Customs - F.No. 609/24/2002-DBK

F.No. 609/24/2002-DBK Dated 24-6-2002 Subject : Fixation of Brand Rate of Drawback under the Simplified Scheme. As you are aware, fixation of Brand Rate of drawback under Rule 6/7 of the Customs Central Excise Duties Drawback Rules, 1995 is an essential pre-requisite for claiming drawback by the exporters from the concerned Custom Houses. As per the existing procedure, data furnished in the Brand Rate applications under the Normal Scheme are required to be verified by the jurisdictional Commissionerates of Central Excise and based on the Verification Reports of the Commissionerates, Brand Rates are subsequently fixed by this Ministry. Brand Rate applications filed under the Simplified Scheme are also subject to post-verification by the Central Excise Commissionerates. 2. In the light of the representations of various Export Promotion Councils inviting attention of the Government about the delay in fixation of Brand Rates and emphasizing the need for timely fixation of Brand Rates, the present procedure for fixation of Brand Rate has been under review of the Government for quite sometime. Delay in getting the data verified by the Central Excise Commissionerates has been identified to contribute most for the delay in fixation of Brand Rates by this Ministry. However, in respect of the applications filed under the Simplified Scheme, Brand Rates are fixed within a relatively shorter span of time. The corresponding post-Verification Reports which are received from the Central Excise Commissionerates subsequent to the issue of Brand Rate letters by this Ministry also in most cases confirm the authenticity/veracity of the data furnished in such applications. 3. Therefore, in appreciation of this genuine difficulty in getting the Brand Rates fixed within a reasonable time and also as a measure of export promotion, it has been decided to dispense with the present procedure for pre-verification of the data by the Central Excise Commissionerates. Commencing from 1-7-2002 (Let Export Date) all Brand Rate applications are required to be filed only under the Simplified Scheme directly in this Ministry. The eligibility criterion for opting for the Simplified Scheme specified in this Ministry's letters F. No. 609/113/88-DBK dated 11-10-1988. F. No. 609/188/92-DBK dated 1-10-1992 and F. No. 609/188/92-DBK dated 7-12-1992 etc ceases to be restrictive and this revised Simplified Scheme is extended to all the applicants for fixation of Brand Rate of drawback. All Brand Rate applications in the prescribed format and along with requisite annexures and documents addressed to the Joint Secretary (Drawback), Department of Revenue, Ministry of Finance, 3rd Floor, Jeevan Deep Building, 10, Parliament Street, New Delhi-110 001 are required to be sent by Registered/Speed Post. The applications may also be delivered to the Receipt Clerk at the Entrance Gate of the Department of Revenue at the aforesaid address. Unless there are special reasons, Brand Rate letters will be issued within a period of fifteen days in respect of Brand Rate applications which are complete in all respects and rejection letters will also be issued in respect of incomplete applications within the same period of fifteen days. 4. While submitting the Brand Rate applications, the exporters are required to neatly page number the essential annexures/documents and to enclose them strictly in the order of DBK-I, DBK-II/IIA, DBK-III/IIIA Statements, Shipping Bill/s, Bill of Entry, Invoices regarding payment of Central Excise duty, CENVAT availment/non-availment- Certificate/ Declaration; Working Sheet, Statement of Value Addition and Statement of Exports etc. Further, these should be flagged/marked distinguishably to facilitate preliminary checking of these documents by the Receipt Clerk while receiving the applications. In case of merchant exporters/manufacturer-exporters who are getting the export products manufactured from their supporting manufacturers/vendors, as the case may be, a separate declaration, inter alia, furnishing the details of the supporting manufacturer/ vendors, Central Excise Registration No., if any, availment/non-availment of the CENVAT benefit, duly authenticated by the Superintendent of Central Excise having jurisdiction over the manufacturing unit are required to be furnished. The exporters are required to furnish original duty paying documents, viz; Bills of Entry pertaining to the imported items and Invoices evidencing payment of Central Excise Duty in respect of the indigenous inputs with reference to the claim of Brand Rate of drawback . These original duty paying documents which have been fully utilized with the Brand Rate claim will be retained in this Ministry .The duty paying documents which have been partially utilized for disposal of the Brand Rate claim, will however be returned to the exporters along with requisite endorsement. Applications for issue of amendment and corrigendum to the Brand Rate letters are required to be filed maximum within a period of 3 months. Specimen copies of the revised format of the application for fixation of Brand Rate and DBK-I,II/IIA and III/IIIA Statements are attached. 5. Brand Rate letters under the revised Simplified Scheme will be subject to post verification by the Central Excise Commissionerates/Officials of the Drawback Division of this Department. In case, after such post-verification, the data furnished in the applications are found to be incorrect, the corresponding Brand Rate letters will be revoked. Besides, the concerned exporters will be debarred from availing the benefit of the Simplified Scheme for the next one year. This is intended to deter filing of fraudulent/ manipulated drawback claims. 6. The operation/efficacy of this revised Simplified Scheme will be reviewed in due course and if deemed necessary corrective measures will be incorporated. The undersigned will also hold Open House meetings on quarterly basis in his office, the precise date of which will be intimated well in advance to all the Export Promotion Councils for redressal of grievances with respect to the delay and rejection of the Brand Rate applications. You are requested to bring the contents of this letter to the notice of all concerned for their information and necessary action. SIMPLIFIED BRAND RATE FIXATION SCHEME Application for fixation of Drawback Rates under Rule 6(1)(a) (Brand Rate)/Rule 7(1) (Special Brand Rate) of Customs and Central Excise Duties Drawback Rules, 1995. (To be filled by Manufacturers of the Export Product) A. Details about the Manufacturer of the Export Product 1. (a) Name Postal Address of the Applicant Firm. (b) Status - whether Public Limited Company or a Private Limited Company etc. (c) Year since when the accounts are being statutorily audited under Company's Act. (d) Whether SSI unit. (e) Central Excise License No., if any. 2. Postal Address of the factory where the export products being manufactured. 3. The Commissioner of Central Excise under whose jurisdiction factory falls including Division and Range. 4. Name of the concerned Export Promotion Council. 5. Exporter's IE Code Number. B. Details about the Export Product. 6. Description of the Export Product. 7. The Central Excise Tariff or Customs Tariff Chapter/Heading in which the export product classified. 8. If All Industry of Drawback is available for the export product, the Sub-Serial No. Rate of Drawback. 9. Whether the application is for fixation/re-fixation/revision of rate under Rule 6(1)(a) or Rule 7(1) of the Drawback Rules. (Strike out whichever is not relevant) 10. If the application is for re-fixation/revision: (a) Ministry's previous reference number and date under which the rate was fixed. (b) Rate of Drawback fixed. (c) Validity period of rate(s). 11. (a) Date/Period from which the rate is desired to be fixed. (b) Date of 1st Shipment.(Legible Copy of the Shipping Bill (highlighting Let Export Date ), Invoice, packing list to be attached) (c) Port(s)/Airports through which exports are made/proposed to be made. (d) Port of registration desired. 12. (a) FOB Value of the product per unit. (b) Current market price of the export product at the time of first shipment. 13. State the mode of export : - (a) Whether under Central Excise bond. (b) After payment of duty under claim of rebate of Central Excise duty. (c) Otherwise. (Strike out whichever is inapplicable) 14. Whether in respect of any of raw materials/components the benefits under Rule 19 or any other Central Excise Rule is being availed of - 15. Whether in respect of any of the raw materials/components CENVAT benefit under CENVAT CREDIT Rules, 2002 is being availed of ? 16. Whether any other benefit under any of the Customs and/or Central Excise Notification is being availed of in respect of any of the raw materials components and other inputs used in the export product. 17. Whether in respect of the imported material or some of the imported Materials : (a) The benefits of duty exemption Scheme is being availed of. If so the details of the same (viz. DEEC/DEPB). A photocopy of the complete Pass Book or DEEC along with with the photocopy of Advance Licence to be forwarded. (b) If the export is under DEPB cum Drawback Scheme, state whether the CVD has been paid in cash. Also specify the Standard Input Output Number (SION) of the export item fixed by the DGFT of the Export item. (c) Manufacture under bond procedure in terms of Section 65 of the Customs Act, 1962 is being followed, if so, the details thereof. 18. The quantity and name of by-product or co-product (and its sale value) arising during the course of manufacture of the main product of the unit specified in DBK-I. 19. The drawback rate (or amount) expected. (Enclose working sheet in support thereof). 20. Whether Rule 8(2)(regarding Value Addition) of the Customs and Central Excise Duties Drawback Rules, 1995 is satisfied. If so, a detailed working sheet may please be enclosed. 21. Brief process of manufacture (Enclose catalogue/literature etc.) DECLARATION I/We hereby declare that the particulars given above as well as in accompanying statements DBK I to III are correct to the best of my knowledge and belief and that no separate application in respect of the same goods has been submitted so far. I/We also declare that the export is not under Duty Free Shipping Bill. I/We also declare that I/We shall intimate any change (including receipt of suo-moto refunds) in the particulars as mentioned in the proforma and statements submitted within one month from the date of such change and I/We agree to any consequential change in the Drawback Rates with effect from the date the changed drawback rates are allowed and shall on demand by an Officer of Customs repay the amounts received in excess. I/We also declare that the duty paying documents in respect of the imported/indigenous inputs furnished in this Brand Rate application have not been used in any previous application/partially used in our Application Ref. No. dated and a statement of the extent of usage and balance quantity available is enclosed separately. I/We further declare that I/We shall immediately refund the amount of drawback obtained by us in excess of any amount/rate which may be re-determined by Government, as a result of post verification. I/We also declare that the application also includes drawback for the components which have been manufactured by the supporting manufacturers and vendors. I/We also undertake the liability of paying back the amount of drawback along with interest thereon, in case, the data relating to the supporting manufacturers/vendors are not verifiable by the Department or on verification the particulars are found unsubstantiated by the Department. I/We also undertake that in case of post verification the data furnished in this application are found to be incorrect, and the corresponding Brand Rate letter is revoked by the Ministry, I/We will be liable to pay back the Drawback amount along with interest thereon.. Station : Name Designation Full Address of power of Attorney Holder or Authorised Agent. Date : Note : - Please furnish specific information against all the Serial Numbers. Response like "as per the Shipping Bill" and "as per the Statement of Exports" etc. should be avoided. STATEMENT - DBK-I Net Weight………………. Per unit of export product Description of the Export Product……………………………… With technical characteristic Bill of material * issued for manufacture of ………….............. (indicate clearly No. of units @ of the export product) (Bill of materials should consist of raw materials and components going into the manufacture of export product and the actual packing materials used) S. No Name of the Material / Component Whether imported or indigenous Unit Gross Qty. Wastage Sale price per unit of wastage By product/Co product Qty. Sale value per unit Net Wt. Remark Irreco-verable Reco-verable 1 2 3 4 5 6 7 8 9 10 11 12 @ Give convenient units by which goods are invoiced for export (e.g. per tonne, per dozen/Pcs., per Sq. metre etc.) Note :- 1. The Units of quantity to be furnished in Col. 6 should be given in such a manner that it could be related to Statements II and III respectively. 2. Maintenance stores/materials such as lubricating oil, greases, fuel etc. which are employed to run the machinery and plant should be excluded. 3. The data for packing materials should be for the same unit quantity for which data for export product for raw materials and components have been given. 4. In case any of the components is manufactured through a supporting manufacturer/vendor , separate DBK-I along with the corresponding DBK-II/IIA, DBK-III Statements are required to be furnished. 5. Only those raw materials/components etc. to be indicated for which proof of payment of Customs/Central Excise duties is shown in DBK-II/IIA/III/IIIA. Details of such inputs need not be given where no benefit of duty paid is claimed because of CENVAT or absence of proof of duty. Only a brief mention of such inputs being used would be sufficient. 6. Copies of the Invoices regarding sale of recoverable wastage are to be furnished. CERTIFICATE REQUIRED FOR DBK-I STATEMENT 1. On behalf of the applicant, I hereby certify that the materials as mentioned above are actually required and being used for production of export product Station…………………… Dated Signature………………………………………………. Name : Designation : Address of Chief Executive/ Production In-Charge Signature : Name Designation Name Address of the Institution under which Chartered. Registration No. date of Membership (This is required to the certified/countersigned by a Chartered Engineer) CERTIFICATE OF INDEPENDENT CHARTERED ENGINEER (Annexure to DBK-I) It is certified that : (a) The consumption of various materials shown in DBK-I has been examined by us and these are actually required and being consumed in the factory of production for manufacture of export product as checked by us on verification of the production process and relevant technical and related documents; (b) The imported materials above shown in DBK-I Statement are being actually used in the manufacture of the export product and are not being substituted by indigenous materials; (c) The wastage/co-product/by-product claimed are as per production process in the factory. There is no suppression of co-products/by-products. The wastages claimed in our views are reasonable to the general norms for the industry. Where wastages are considered high, an indication of the normal wastage in the industry has been indicated by us, under "Remarks" column. Place: Date: Signature : Name : Designation : Address : Branch of Engineering in which qualified : Name and address of the Institution under which Chartered. Registration No. date of Membership. STATEMENT - DBK-II Direct imports of materials/components made by the manufacturer and foreign materials obtained locally by the manufacturer during the period commencing three months prior to the date of shipment/first shipment up to the date of application , for manufacture of __________________________(Name of export product). S. No. Desc-ription S. No. in DBK I Statement B/E No. and date under which imported Name of Customs House Unit Qty. imported Asse-ssable value 1 2 3 4 5 5A 6 7 Rate of duty (Basic + SAD + CVD) Is the asses-sment final Amount of duty (to be indicated sep-arately for Basic + SAD + CVD) Name and full address of the supplier in case the foreign materials / components obtained locally Rem-arks 8 9 10 11 12 Note :- 1. If any of the materials mentioned above have also been imported originally by a person other than the exporter, a purchase receipt along with its Invoice mentioning inter alia the Bill of Entry vide which the importation has been effected and a Disclaimer from the original importer to the effect that (he has no objection for claim of drawback in respect of the imported materials by the exporter; (ii) that no exemption from payment of Customs duty for the import of the materials under the relevant Bills of Entry have been availed should be furnished along with the relevant details of the Customs Duty paid). 2. The exporter should also certify that the benefit of drawback of the Customs Duty paid for the goods imported under the Bill/Bills of Entry mentioned above have not been claimed in any other Brand Rate application. In case, the same has been repeated partially or intended to be repeated partially in respect of any future claims, the details thereof and this Ministry's Brand Rate letter may also be furnished. 3. If the assessment against any B/E is not final the nature of dispute may be clearly indicated supported by appropriate letter from concerned Customs authorities. Normally no DBK is admitted for provisionally assessed B/Es. In case, Bill of Entry has been provisionally assessed, an undertaking for not claiming the differential DBK amount in case of higher final assessment should be furnished, and in case the final assessment is on lower side, the same has to be intimated to the Department of Revenue, (Drawback Division) for re-fixation of DBK rate/amount. 4. Refund application made against any B/E, with details must be indicated. 5. Stock position of the above materials/components also to be given separately (in linked Statement II-A) 6. The Bills of Entry (in original) evidencing payment of Customs Duty is required to be attached. In case the quantity imported under the Bill of Entry gets exhausted with this Brand Rate application, the same will be retained in the Directorate of Drawback. In case, the quantity imported is partially utilized, the same will be returned with requisite endorsement thereon. 7. Certified photo copy of the Advance Licence and DEEC Book, wherever applicable may be attached. Certified that the particulars mentioned in this statement are correct to the best of my knowledge and belief and no claims for refund of duty in respect of any of the above mentioned bills of entries (other than whose details are furnished) has been or will be lodged with the Customs Authorities. Signature : Name : Designation : Address of the Power of Attorney Holder or Authorised Agent. Signature : Name : Designation : Name Address of the Institution under which Chartered : Registration No. date of Membership : (This is required to be certified/countersingned by a Chartered Accountant/Cost Accountant) STATEMENT - DBK-IIA Details of procurements relating to stock of imported materials as on commencement *date (* the date three months prior to the date of shipment/first shipment ) based on FIFO principle, required for manufacture of ____________________________ (Name of export product). S. No. Desc-ription S. No. in DBK I Stat-ement B/E No. and date cov-ering the Imp-orted stock Name of Cus-toms House Unit Qty. imported originally Asse-ssable value 1 2 3 4 5 5A 6 7 Rate of duty (Basic + CVD) Country from where imported name of supplier Is the assessment final Amount of duty (to be indicated separately for Basic + SAD + CVD) Name and full ad-dress of the sup-plier in case the foreign materials / comp-onents obtained locally Rem-arks 8 9 10 11 12 13 12 Note :- 1. In this statement please furnish details of stock of all the imported inputs mentioned in Statement II which were in stock 3 months prior to the date of shipment/first shipment of the export product and how these were imported/procured. (Actual stock to be given under Col. 15, with procurement details in other Columns). 2. If the assessment for any of the inputs in stock as shown is not final, the nature and current status of dispute may be clearly indicated. (Normally no DBK for provisionally assessed B/E are admitted). 3. Refund applications made if any for procurement shown in stock with details to be indicted 4. The Bills of Entry( in original) evidencing payment of Customs Duty is required to be attached. In case the quantity imported under the Bill of Entry gets exhausted with this Brand Rate application, the same will be retained in the Directorate of Drawback. In case, the quantity imported is partially utilized, the same will be returned with requisite endorsement thereon. 5. Certified photo copy of the Advance Licence and DEEC Book, wherever applicable may be attached. Certified that the particulars mentioned in this statement are correct to the best of my knowledge and belief and no claims for refund of duty in respect of any of the above mentioned bills of entries (other than whose details are furnished) has been or will be lodged with the Customs Authorities. Signature : Name : Designation : Address of the Power of Attorney Holder or Authorised Agent. Name : Designation : Name Address of the Institution under which Chartered : Registration No. date of Membership : (This is required to be certified/countersigned by a Chartered Accountant/Cost Accountant) ANNEXURE Certificate to be appended by an independent Cost Accountant/Chartered Accountant at the end of Statements II and III. It is certified that - (a) We have checked the data contained in the Statements II IIA, III and IIIA and it gives correct details of all stocks and procurements of the inputs used in the manufacture of the export product. (b) We have checked the data contained in Statements II IIA, III and IIIA with the original copies of the Bills of entry, stock register and original copy of the gate passes wherever claimed to be available and the same is found to be correct. The stock procurement of every input as claimed is fully supported by Bill of Entry for imported input and gate pass for the indigenous input in the name of the applicant as indicated in the Statements. Wherever there is no bill of entry or gate pass but the procurement is under invoices, the same have been clearly indicated in the statements II/III respectively. (c) The materials for which data has been furnished in statement II, but no data has been furnished in Statement III, are only of imported origin and no procurements are being made from indigenous sources; (d) The selling price of the recoverable wastages/co-product/bi-product as indicated in DBK-I have been verified with the sale invoices. These are in order and comparable to their current market price. (e) The assessment documents (bills of entry/gate passes) have been finally assessed and the manufacturer has not claimed any refund of the duties paid on any of these documents. (f) Wherever the assessments under any case are provisional or refund of duty claimed against a B/E/G.P. the same has been clearly indicated in related DBL II/III statements. Signature……………………………. Name……………………………… Designation…………………………. Address……………………………… Name Address of the Institution under which chartered……………………… Reg. No…………………………………………………………………………. Place : Date : STATEMENT - DBK-III Materials/Components of Indian origin obtained by the Manufacturer during the period commencing three months prior to the date of shipment/first shipment upto the date of application for manufacture of____________(Name of export product). S. No. Description S. No. in DBK I Statement Unit Qty. purchased Asse-ssable value 1 2 3 4 5 6 Effective Rate of duty paid Amount of duty paid Name Address of supplier Invoice No. date Is asse-ssment of duty final Rem-arks 7 8 9 10 11 12 Note :- 1. In this statement details of only those items which are chargeable to the excise duty to be given for which proof of C. Excise duty can be established by the relevant invoices/documents relating to payment of Central Excise duty. 2. If the assessment which is not final or duty is paid under protest the extent of dispute may please be clearly indicated. 3. Refund applications made, if any, against any duty paying document/Invoice, details thereof may please be furnished. 4. Stock position of the above materials/components also to be given separately (in linked statement III-A). 5. The Invoices ( in original) evidencing payment of Central Excise Duty are required to be attached. In case the quantity procured under payment of Central Excise Duty gets exhausted with this Brand Rate application, the same will be retained in the Directorate of Drawback. In case, the quantity imported is partially utilized, the same will be returned with requisite endorsement thereon. CERTIFICATE Certified that the particulars mentioned in this statement are correct to the best of my knowledge and belief and no claims for refund of duty in respect of any of the above mentioned materials/components procured against the Invoices and other duty paying documents mentioned in the Statement has been or will be lodged with the Central Excise Authorities. Further, the same Invoices/documents relating to payment of Central Excise duty have not been repeated or are intended to be repeated in future. In case the same have been used partially and the benefit of drawback has already been claimed in earlier Brand Rate applications or are intended to be used partially in future, the details thereof have been furnished in the annexure to the Statement. Signature : Name : Designation : Name Address of the Institution under which Chartered with Designation : Signature : Name : Designation : Address of the Power of Attorney Holder or Authorised Agent on behalf of the applicant Registration No. date of Membership : (This is required to be certified/countersigned by a Chartered Accountant/Cost Accountant) STATEMENT - DBK-III (A) Details of procurement relating to stocks of indigenous materials as on commencement *date(*the date three months prior to the date of shipment/first shipment) based on FIFO principle, required for manufacture of_______(Name of export product). S. No. Description S. No. in DBK I Statement Unit Qty. purchased originally Assessable value 1 2 3 4 5 6 Effective Rate of duty paid Amount of duty paid Name Address of supplier Gate Pass No. date Is asses-sment of duty final Stocks as on Remarks 7 8 9 10 11 12 13 Note :- 1. In this statement furnish details of stock of all the indigenous materials mentioned in statement I III which were in stock three months prior to date of shipment/first shipment of the export product and how these were procured (including relevant Invoices/documents relating to payment of Central Excise duty may be furnished). 2. If the assessment is not final for a duty paid under protest the extent of dispute may please be clearly indicated. 3. Refund application made, if any, against any duty paying documents/Invoice details thereof may please be furnished. 4. In case, the indigenous items have been procured from a different individual/party who has paid the Central Excise duty, a requisite disclaimer may also be furnished, along with a declaration that no CENVAT benefit has been availed. 5. The Invoices (in original) evidencing payment of Central Excise Duty are required to be attached. In case the quantity procured under payment of Central Excise Duty gets exhausted with this Brand Rate application, the same will be retained in the Directorate of Drawback. In case, the quantity imported is partially utilized, the same will be returned with requisite endorsement thereon. CERTIFICATE Certified that the particulars mentioned in this statement are correct to the best of my knowledge and belief and no claims for refund of duty in respect of any of the above mentioned materials/components procured against the Invoices and other duty paying documents mentioned in the Statement has been or will be lodged with the Central Excise Authorities. Further, the same Invoices/documents relating to payment of Central Excise duty have not been repeated or are intended to be repeated in future. In case the same have been used partially and the benefit of drawback has already been claimed in earlier Brand Rate applications or are intended to be used partially in future, the details thereof have been furnished in the annexure to the Statement. Signature : Name : Designation : Name Address of the Institution under which Chartered with Designation : Signature : Name : Designation : Address of the Power of Attorney Holder or Authorised Agent on behalf of the applicant Registration No. date of Membership : (This is required to be certified/countersigned by a Chartered Accountant/Cost Accountant) ANNEXURE Certificate to be appended by an independent Cost Accountant/Chartered Accountant at the end of Statements II and III. It is certified that - (a) We have checked the data contained in the Statements II IIA, III and IIIA and it gives correct details of all stocks and procurements of the inputs used in the manufacture of the export product. (b) We have checked the data contained in Statements II IIA, III and IIIA with the original copies of the Bills of entry, stock register and original copy of the gate passes wherever claimed to be available and the same is found to be correct. The stock procurement of every input as claimed is fully supported by Bill of Entry for imported input and gate pass for the indigenous input in the name of the applicant as indicated in the Statements. Wherever there is no bill of entry or gate pass but the procurement is under invoices, the same have been clearly indicated in the statements II/III respectively. (c) The materials for which data has been furnished in statement II, but no data has been furnished in Statement III, are only of imported origin and no procurements are being made from indigenous sources; (d) The selling price of the recoverable wastages/co-product/bi-product as indicated in DBK-I have been verified with the sale invoices. These are in order and comparable to their current market price. (e) The assessment documents (bills of entry/gate passes) have been finally assessed and the manufacturer has not claimed any refund of the duties paid on any of these documents. (f) Wherever the assessments under any case are provisional or refund of duty claimed against a B/E/G.P. the same has been clearly indicated in related DBL II/III statements. Signature……………………………. Name……………………………… Designation…………………………. Address……………………………… Name Address of the Institution under which chartered……………………… Reg. No…………………………………………………………………………. Place : Date : DECLARATION REQUIRED TO BE FURNISHED BY A SUPPORTING MANUFACTURER AND VENDORS ALONG WITH BRAND RATE APPLICATION I/We hereby declare that I/we, having my/our manufacturing unit at …………………………………………are the supporting manufacturers in respect of the following components used in the manufacturer of the export item, viz., ………………………………………….for which M/s. have filed application with the Ministry of Finance, Department of Revenue, New Delhi for fixation of Brand Rate of drawback for the aforesaid item. I/We hereby furnish disclaimer to the effect that I/We have no objection if the aforesaid claims the drawback in respect of the Customs and/or Central Excuse Duties which have been paid for the inputs which have gone into the manufacture of the aforesaid export item. I/We hereby declare that benefit of CENVAT credit has not been availed for any of the inputs used in the manufacture of the export item and the declaration to this effect has been countersigned by the Superintendent of Central Excise having jurisdiction over the manufacturing unit. I/We will make the manufacturing unit and the documents relating to the Brand Rate application of the exporter available for verification by the Department of Revenue/Central Excise authorities etc. Signature : Name : Designation : Address of the power of attorney Holder or Authorised Agent on Behalf of the applicant Date :