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TMI BlogAll Industry Rates of Duty Drawback, 2011-12 - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... e All Industry Rates (AIR) of Duty Drawback 2011-12 were notified vide Notification No. 68/2011-Cus. (N.T.) dated 22.09.2011. These rates have come into effect on 01.10.2011. Subsequently, the Ministry has received representations on the Drawback Schedule 2011-12 from Export Promotion Councils, Trade associations and individual segments of industry. The representations broadly relate to doubts on classification of items (mainly erstwhile DEPB items) in the Schedule, duty drawback rates, value caps and other miscellaneous matters. 2. The representations have been duly examined and certain amendments / changes, wherever required, have since been carried out vide Notification No. 75 / 2011-Cus. (N.T.), dated 28.10.2011. The Notification may p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry/entries appropriately under the tariff heading as has been sought by exporters. However, while replicating these entry/entries, the existing entry/entries in the Schedule have been retained so as to avoid any disputes. Further, in all such cases where existing entries have been replicated, due care has been taken to ensure that the rates of duty drawback / value caps (wherever assigned) are the same for both the existing entries as well as the replicated entries. 6. It may be noted that the replication of entries as discussed in para 4 and 5 above and the insertion of Note 3(A) as discussed in the preceding para 4 above, is a purely transitory arrangement and with a view to resolving classification disputes. 7. In some cases, repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any difficulty for exporters to claim drawback as per the rate specified in the Drawback Schedule, notwithstanding the fact that there may be difference in the classification of the said item at six or more digit level. 9. Doubts have been expressed regarding simultaneous availment of benefits under Advance License / Advance Authorization Scheme along with All Industry Rates of duty drawback. In this regard attention is invited to the sub para (b) of para (8) of the notes and conditions of the notification No. 68/2011-Cus. (N.T.) dated 22.09.2011. It stipulates that the All Industry Rate of drawback is not available if the goods are exported in discharge of export obligation against Advance Licence except under certain conditions. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er garment is classifiable under tariff item 420301 as "Articles of apparel, made of leather", if 60% or more of the outer visible surface area is of leather and under tariff item 420302 as "Articles of apparel, made of leather in combination with other materials" if the area of leather is less than 60% of the outer visible surface area. 12. It may please be noted that all changes / amendments as have been carried out through the amending notification No. 75 / 2011-Cus. (N.T.), dated 28.10.2011, come into effect retrospectively from October 1, 2011. In all such cases, wherever it is required, the exporters shall be allowed to file supplementary drawback claims and these claims shall be processed accordingly. 13. Public Notices and Standin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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