Drawback --- fixation of brand rate for inputs sent to EOUs/EPZ Units for mfg. Export goods on behalf of DTA units

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..... nputs sent to EOUs/EPZ Units for mfg. Export goods on behalf of DTA units It was provided in Board’s Circular No. 67/68-Cus. Dated 14.9.98 issued vide F. No. 305/147/93-FTT that DTA units may utilise the idle capacity of EOU/EPZ units in certain sectors for manufacturing export goods. 2. In such cases, the inputs which are supplied by DTA Units for processing by EOU/EPZ Units are procured by .....

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..... such exporters under Rule 6(1) of the Customs and Central Excise Duties Drawback Rules, 1995 at the rate fixed on specific application. The procedure laid down under the said Drawback Rules will have to be followed for fixation of Brand Rates of Drawback. Such exporters will have to apply to the Directorate of Drawback for fixation of Brand rates on exports under DEPB. However, under no circumstan .....

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