TMI BlogDuty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenarioX X X X Extracts X X X X X X X X Extracts X X X X ..... NOTICE No. 12/2017 Subject: - : Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario- reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs/ Customs (Preventive) in whose jurisdiction the DTA Unit falls. Further, the fixation of Brand rate in case of supplies from DTA to SEZ Unit or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards. 3. The applications/ claims which have alread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Commissionerates of Customs, which will replace Central Excise Commissionerates hitherto performing Customs functions, are notified and become functional, the jurisdictional Central Excise Commissionerates shall continue to discharge Customs functions as required under the Drawback Rules, 1995. 5. Difficulties faced, if any may be brought to the notice of this office. (PARAG CHAKO BORKAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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