TMI BlogExtension of Brand Rate of Drawback Scheme to exports under DEPB scheme against DEPB-cum-Drawback shipping bills – regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... eme against DEPB-cum-Drawback shipping bills – regarding. Attention is invited to Board’s Circular Nos. 68/97-Cus. dated 2.12.97 and 39/99-Cus. dated 25.6.99 (both issued from F.No.606/145/97-DBK in terms of which facility of brand rate of Duty Drawback Scheme was extended to exports made under DEPB Scheme against DEPB-cum-Drawback shipping bills subject to conditions specified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PB Scheme against DEPB-cum-Drawback shipping bills shall be allowed only in the following situations: (a) where the additional duty of customs has been paid in cash on inputs imported under DEPB Scheme used in export products no MODVAT (CENVAT) has been availed for such additional duty paid; and (b) where excise duty is paid on indigenous inputs not specified in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted, shall be examined separately and suitable instructions shall follow. 7. Suitable instructions/Standing Order may be issued for the guidance of Trade/field staff. 8. Receipt of this Circular may please be acknowledged. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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