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TMI BlogCustoms and Central Excise Duties Drawback Rules, 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... d Salt Act, 1944 (1 of 1944); (c) "export", with its grammatical variations and cognate expressions, means taking out of India to a place outside India and includes loading of provisions or store or equipment for use on board a vessel or aircraft proceeding to a foreign port; (d) "imported material" means any material imported into India and on which duty is chargeable under the Customs Act, 1962 (52 of 1962); (e) "manufacture" includes processing of or any other operation carried out on goods, and the term manufacturer shall be construed accordingly. 3. Drawback. - (1) Subject to the provisions of - (a) the Customs Act, 1962 (52 of 1962) and the rules made thereunder, (b) the Central Excises and Salt Act, 1944 (1of 1944) and the rules made thereunder, and (c) these rules, a drawback may be allowed on the export of goods at such amount, or at such rates, as may be determined by the Central Government : Provided that where any goods are produced or manufactured from imported materials or excisable materials on some of which only, duty chargeable thereon has been paid and not on the rest, or only a part of the duty chargeable has been paid; or the duty paid ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterials or excisable materials used for containing or, packing the export goods; (f) any other information which the Central Government may consider relevant or useful for the purpose. 4. Revision of rates. - The Central Government may revise amount or rates determined under rule 3. 5. Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback. - (1) The Central Government may specify the period upto which any amount or rate of drawback determined under rule 3 or revised under rule 4, as the case may be, shall be in force. (2) Where the amount or rate of drawback is allowed with retrospective effect, such amount or rate shall be allowed from such date as may be specified by the Central Government by notification in the Official Gazette which shall not be earlier than the date of changes in the rates of duty on inputs used in the export goods. (3) The provisions of section 16, or sub-section (2) of section 83, of the Customs Act, 1962 (52 of 1962) shall determine the amount or rate of drawback applicable to any goods exported under these rules. 6. Cases where amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to allow a drawback : Provided further that when the amount or rate of drawback payable on such goods is finally determined, the amount provisionally paid to such exporter shall be adjusted against the drawback finally payable and if the amount so adjusted is in excess or falls short of the drawback finally payable, he shall repay to the Collector of Customs the excess or be entitled to the deficiency, as the case may be. (c) The bond referred to in clause (b) may be with such surety or security as the Collector of Customs may direct. (3) Where the Central Government considers it necessary so to do, it may cancel authorisation referred to in sub-rule (2) from such date as it may specify. 7. Cases where amount or rate of drawback determined is low. - (1) Where, in respect of any goods, the manufacturer or exporter finds that the amount or rate of drawback determined under rule 3 or, as the case may be, revised under rule 4, for the class of goods is less than four-fifth of the duties paid on the materials or components used in the production or manufacture of the said goods, he may within sixty days from the date relevant for the applicability of the amount or rate of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e may be, if the export value of each of such goods or class of goods in the bill of export or shipping bill is less than the value of the imported materials used in the manufacture of such goods or class of goods, or is not more than such percentage of the value of the imported materials used in the manufacture of such goods or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf. 9. Power to require submission of information and documents. - For the purpose of - (a) determining the class or description of materials or components used in the production or manufacture of goods or for determining the amount of duty paid on such materials or components, or (b) verifying the correctness or otherwise of any information furnished by any manufacturer or exporter or other persons in connection with the determination of the amount or rate of drawback, or (c) verifying the correctness or otherwise of any claim for drawback, or (d) obtaining any other information considered by the Central Government to be relevant or useful, any officer of the Central Government specially authorised in this behalf by an Assistant Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 75A. 12. Statement/Declaration to be made on exports other than by Post. - (1) In the case of exports other than by post, the exporters shall at the time of export of the goods - (a) state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback, and if so, at what rate or rates and make a declaration on the relevant shipping bill or bill of export that - (i) a claim for drawback under these rules is being made; (ii) the duties of Customs and Central Excise have been paid in respect of the containers, packing materials and materials used in the manufacture of the export goods on which drawback is being claimed and that in respect of such containers or materials no separate claim for rebate of duty under the Central Excise Rules, 1944 has been or will be made to the Central Excise authorities; (b) furnish to the proper officer of Customs, a copy of shipment invoice or any other document giving particulars of the description, quantity and value of the goods to be exported. (2) Where the amount or rate of drawback has been determined under rule 6 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturned to the claimant with a deficiency memo in the form prescribed by the Collector of Customs within fifteen days of submission and shall be deemed not to have been filed. (b) Where the exporter complies with the requirements specified in the deficiency memo within thirty days from the date of receipt of deficiency memo, the same will be treated as a claim filed under sub-rule (1). (5) Where any order for payment of drawback is made by the Collector (Appeals), Central Government or any Court against an order of the proper officer of Customs, the manufacturer or exporter may file a claim in the manner prescribed in this rule within three months from the date of receipt of the order so passed by the Collector (Appeals), Central Government or the court, as the case may be. (6) For computing the period of three months prescribed under sub-rule (4) for filing of a claim by the exporter, the time taken in testing of the export goods, where such goods were subjected to test, in excess of one month, shall be excluded. 14. Payment of drawback and interest. - (1) The drawback under these rules and interest, if any, shall be paid by the proper officer of Customs to the exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest. - Where an amount of drawback and interest, if any, has been paid erroneously or the amount so paid is in excess of what the claimant is entitled to, the claimant shall, on demand by a proper officer of Customs repay the amount so paid erroneously or in excess, as the case may be, and where the claimant fails to repay the amount it shall be recovered in the manner laid down in sub-section (1) of section 142 of the Customs Act, 1962 (52 of 1962). 17. Power to relax. - If the Central Government is satisfied that in relation to the export of any goods, the exporter or his authorised agent has, for reasons beyond his control, failed to comply with any of the provisions of these rules, and has thus been entitled to drawback, it may, after considering the representation, if any, made by such exporter or agent, and for reasons to be recorded in writing, exempt such exporter or agent from the provisions of such rule and allow drawback in respect of such goods. 18. Repeal and saving. - (1) As from the commencement of these rules, the Customs and Central Excise Duties Drawback Rules, 1971 (hereinafter in this rule referred to as the 1971 Rules) shall cease to operate. (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid on the raw material used in the manufacture of the goods. We hereby declare that the declaration made herein is true and correct. Office seal of Signature Manufacturer/Exporter Name Dated : Designation Place : ANNEXURE-II FORM FOR CLAIM OF DRAWBACK UNDER RULE 13 Customs Form No........... To The Asstt. Collector of Customs, Drawback Department, (Name Address of the Custom House) Sub : Drawback claim under Sec. 75 of the Customs Act, 1962 We wish to lodge this claim for Drawback of duty of Customs as per the details below together with copies of all the relevant documents : 1. Shipping Bill No. date : 2. Invoice No. date : 3. Bill of Lading or Airway Bill No. date : 4. Description and quantity of goods exported : 5. Drawback sub-serial No. : 6. F.O.B. value present market value of goods : 7. Calculation of drawback clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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