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TMI BlogAll Industry Rates of Duty Drawback and other Duty Drawback related changesX X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 110/2015-Customs (N.T.), dated 16.11.2015 which comes into force on 23.11.2015. These AIRs broadly take into account certain broad average parameters including, inter alia, prevailing prices of inputs, input output norms, share of imports in input consumption, the rates of central excise and customs duties, the factoring of incidence of service tax paid on taxable services which are used as input services in the manufacturing or processing of export goods, factoring incidence of duty on HSD/furnace oil, value of export goods, etc. 2. The notification may be downloaded from Board s website and carefully perused for details of the changes. However, some of the changes are highlighted below (a) The comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been reworded with respect to constituent material for tiles, handicrafts, etc. (d) Certain products earlier having only customs rates, have been provided with composite rates. These include bicycle tyres ( chp 40 ), bicycle tubes ( chp 40 ), woven fabrics of other vegetable textile fibres/ woven fabrics of paper yarn ( chp 53 ), headgear (chp 65 ), umbrellas/walking sticks etc. (chp 66), artificial flowers etc. ( chp 67 ), acrylic blankets ( chp 63 ). (e) Iron and steel ( chp 72 from heading 7207 onwards), articles of iron and steel ( chp 73 ), tools and parts of base metal ( chp 82 ), miscellaneous articles made from steel ( chp 83 ), machinery and appliances ( chp 84 ), electrical machinery ( chp 85 ), rolling stock ( chp 86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for determination of brand under rule 7 of these Rules has to be filed at the Central Excise office to enable issuance of provisional drawback letter. The sub-rule (3) of Rule 7 has been amended so that Central Government may specify an amount for payment as provisional drawback by proper officer of Customs. Notification No. 110/2015-Customs (N.T.), dated 16.11.2015 (paragraph 3) specifies this amount as equivalent to the Customs component of AIR corresponding to the export goods, if applicable, and subject to the same conditions as applicable to a claim for the B column in the Schedule. The modified procedure for export under claim for brand rate under rule 7 of Drawback Rules 1995 is at Annexure 1. The amount paid as pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sulted in removal of drawback cap which is accompanied by an increase in the relative drawback amount per unit of product. (Rajiv Talwar) Joint Secretary to the Government of India Enclosure: Annexure 1 Annexure 1 Procedure for export under claim for brand rate under Rule 7 of Drawback Rules 1. The exporters opting for claim of brand rate under rule 6 the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 shall continue to declare the figure 9801 as an identifier under the Drawback details in the shipping bills filed. 2. For shipping bills filed on or after 23.11.2015, the exporters opting for claim of brand rate under rule 7 of Drawback Rules, 1995 shall declare the figure 9807 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No.603/01/2011-DBK dated 11.10.2013 and/or the final brand rate letter and here the above said provisional drawback amount already paid shall also be taken into account. 3.2 However, in case of a timely filed complete application for fixation of brand rate under rule 7 , if the brand rate request is denied after verification, the rejection letter issued by Central Excise and endorsed to the Customs formation should carry the information about the details of the eligibility for the rate and cap specified in A column of AIR Schedule in terms of all the Notes and Conditions with the Schedule and on this basis the Customs shall update the record and after taking into account the payments already made, finalise the claim in terms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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