TMI BlogDrawback and Central Excise Rules 2002X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) We are Export Guar Gum Powder (HS Code 13023230) under Central Excise Rule, 2002 . We are purchased Packing material under General Bond as per Notification No. 43/2001 CE (N.T.) dated the 26-6-2001 for Export Purpose. We are Export under ARE2 also. (2)We are availed Drawback. but custom and Central Excise saying that both benefits can't be availed as stated under N.T. No. Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 68 / 2011 - Customs (N.T.) dated dated the 22 nd September, 2011 and Central Excise Rule, 2002 . Please provide your suggestion and clarification on above matter. Regards, Arvind Sundhesha - Reply By Naveed S - The Reply = Please recheck and confirm the Central Excise Notification Number referred above. - Reply By vijay kumar - The Reply = Yes, the department is right. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nofn.43/2001 CE(NT) provides for procurement of inputs without payment of duty for use in export goods. Drawback is a scheme meant to offset incidence of input duty. Thus, when the inputs have not suffered any duty under the said notification, the question of allowing DBK does not arise. You can see that Nofn.43/2001 CE(NT) clearly mentions that DBK should not be claimed, obviously on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said reasoning. - Drawback and Central Excise Rules 2002 - Query Started By: - Arvind Sundhesha Dated:- 16-4-2012 Central Excise - Got 2 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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