9911796707
TMI BlogThis notification notifies the rate of DrawbackX X X X Extracts X X X X X X X X Extracts X X X X ..... ance (Department of Revenue), No. 31/99-Customs (N.T.), dated the 20th May, 1999 except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Table annexed hereto (hereinafter referred to as the said Table), subject to the conditions specified in the General Notes hereunder ; 'GENERAL NOTES' Drawback at the rates specified in the said Table shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the component authority, are satisfied. The rates of drawback specified in the said Table shall not be applicable to export of a comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based advance licences issued or before 31st March, 1995 ; manufactured and/or exported by a unit licensed as hundred percent export oriented unit in terms of the provisions of the relevant Import and Export Policy; manufactured and/or exported by any of the units situated in Free Trade Zones/Export Processing Zones; manufactured and/or exported in terms of clause (b) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944; manufactured and/or exported in terms of clause (b) of sub-rule (1) of rule 13 of the Central Excise Rules, 1944; manufactured and/or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in Paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h other conditions as are prescribed for the complete unit. Notwithstanding General Note 6, the goods covered by Serial/Sub-Serial numbers 84.14 to 84.17, 87.08 and 87.50 to 87.52 in the said Table when exported in completely knocked down/semi-knocked down condition, by deletion of certain components/assemblies, the drawback indicated in the relevant Serial/Sub-Serial numbers shall be payable on such goods, subject to the condition that the free onboard value of such goods exported is not less than 80% of the free on board value of the completely assembled unit, and for this purpose, the exporter shall produce evidence, to the satisfaction of the Assistant Commissioner of Customs, of the contemporary free on board value of the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT facility has been availed for any of the inputs used in the manufacture of the export product. If the goods exported under bond or claim for rebate of Central Excise duty, a certificate from the Superintendent of Customs/Central Excise in charge of the factory of production to the effect that no CENVAT facility for the goods under export, is produced : Provided that in the case of exports of Handlooms products/Handicrafts (including Handicrafts of Brass Artware) / Finished leather / Grey fabrics and other export products which are unconditionally exempt from the Central Excise duty, the certificate regarding non-availment of CENVAT facility shall not be required. In case the export products covered under Sub-Serial Nos. 48.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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