Fixation of brand rate of duty drawback by the Central Excise field formations under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 1995 - Removal of difficulties – regarding

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..... inance Department of Revenue Central Board of Excise Customs Sub: Fixation of brand rate of duty drawback by the Central Excise field formations under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 1995 - Removal of difficulties – regarding. Attention is invited to the Customs Circular No.83/2003 dated 18 th September, .....

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..... m basis with duty drawback caps, it was prescribed that the element of drawback on these inputs be computed on the procurement price of these inputs as evidenced by local procurement invoices. 3. It has been represented that this procedure is difficult to be applied where - (a) only raw hides or wet blue leather, i.e., unfinished leather .....

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..... processing and other incidental overhead charges incurred. The purchase price of raw hides/wet blue leather along with these processing costs and charges should be reckoned for the purposes of computing duty drawback element on the finished/lining leather by applying the All Industry Rates of Duty Drawback. 5. Suitable public notices for information of the t .....

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