TMI BlogAcceptance of self-declaration as to the non-availment of Cenvat facility for extending the duty drawbackX X X X Extracts X X X X X X X X Extracts X X X X ..... acility for extending the duty drawback . Attention is invited to the Ministry’s Circular No.8/2003-Cus, dated 17th February, 2003 and Circular No.65/2003-Cus dated 28.7.2003. Through these Circulars, issued in the wake of Kelkar Committee’s recommendations, it was prescribed that henceforth the manufacturer-exporters who are not registered with Central Excise or such merchant exporters whose su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause these manufacturers primarily export almost all of their production and their clearances of rejects and waste for home consumption are minimal. Therefore, according to this procedure, their exports can be cleared on the invoices instead of regular ARE-I. 3. The trade has represented that despite the extension of such facility, registered manufacturer-exporters are required to produce a ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns for random verification. Commissioner of Customs may kindly devise a suitable procedure for selection of such declarations and forwarding of the same to the Central Excise field formations. Any instances of mis-declaration noticed pursuant to the Central Excise verification reports should be dealt with stringently and exemplary punishment should be meted out. 6. Suitable public notices for in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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