TMI BlogSpecial Advance Authorization under para 4.04A of FTP 2015-20 in combination with All Industry Rates (AIRs) of Duty DrawbackX X X X Extracts X X X X X X X X Extracts X X X X ..... ted 13th August 2016 To Pr. Chief Commissioners/Pr. Directors General Chief Commissioners/Directors General Pr. Commissioners/Commissioners Madam/Sir, Subject: Special Advance Authorization under para 4.04A of FTP 2015-20 in combination with All Industry Rates (AIRs) of Duty Drawback Attention of field formations is drawn to the DGFT Notification No. 21/2015-2020 dated 11t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, option to claim drawback determined and fixed by Central Excise Authority (brand rate) under Rule 7 of the Drawback Rules 1995 remains in which case the value of inputs (other than the fabric imported duty free under the Special Advance Authorization) continues to be based on actuals. The notification may be downloaded from dgft.gov.in. 2. To give effect to the Special Advance Authorisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led or when Cenvat facility has been availed, respectively, instead of the usual suffix A or suffix B . In the option to claim Brand Rate of duty drawback in terms of rule 7 of the Drawback Rules 1995 with the Special Advance Authorization, the procedure in Annexure 1 with Circular No. 29/2015-Cus dated 16.11.2015 has relevance. However, the exporter shall have to declare the figure 9807 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Suitable public notices and standing order should be issued for guidance of the trade and officers in terms of this Circular. Difficulties, if any, may be brought to notice of the Board. (Dinesh Kumar Gupta) Director Tel : 23360581 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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