9911796707
TMI BlogDetermines the rates of drawback as specified in the ScheduleX X X X Extracts X X X X X X X X Extracts X X X X ..... section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944) and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) read with rule 3 and rule 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 36/2005-Customs (N.T.), dated the 2 nd May, 2005 [GSR 267(E) dated 2 nd May, 2005] 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 Schedule annexed hereto (hereinafter referred to as the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t chapters. (3) The figures shown in columns 4 and 6 appearing below the "Drawback Rate" in the Schedule refer to the rate of drawback expressed as a percentage of the free on board ( f.o.b.) value or the rate per unit quantity of the export goods, as the case may be. (4) The figures shown in columns 5 and 7 appearing below the "Drawback Cap" refer to the maximum amount of drawback that can be availed of per unit specified in column 3. (5) The figures shown under drawback rate and drawback cap appearing below the column "Drawback when Cenvat facility has not been availed" refer to the total drawback (customs, central excise and service tax component put together) allowable and those appearing under the column "Drawback when Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 46/2002-Customs, dated the 22 nd April, 2002, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 90/2004-Customs, dated the 10 th September, 2004, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Schedule shall be admissible subject to the conditions specified therein; (c) manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy and the Foreign Trade Policy; (d) manufactured or exported by any of the units situ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31 st March, 2009. (8) Where the export product is not specifically covered by the description of goods in the said Schedule, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. (9) The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any . (10) The term "dyed", wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body. (11) Wherev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for which any specific rate has not been provided in the Schedule , the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect. In cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. (14) The term 'article of leather' in chapter 42 of the said Schedule shall mean any article wherein 60% or more of the outer visible surface area (excluding shoulder straps or handles or fur skin trimming, if any) is of leather notwithstanding that such article is made o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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