Customs - The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRS) of Drawback related changes

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..... PF) Date: 09.10.2017 PUBLIC NOTICE NO. 33/2017 Subject: Customs - The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRS) of Drawback related changes - Reg. Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Boards Notification No. 88/2017-Cu .....

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..... ion (7) and compensation cess leviable under sub-section (9) respectively of section 3 of the Customs Tariff Act, 1975 chargeable on any imported materials or excisable materials used in the manufacture of goods exported; (b) References to input services and Service Tax have been omitted; (c) As drawback is limited to incidence of duties of Customs on inputs used and remnant Central Excise D .....

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..... ed 27.7.2017 is no longer required w.e.f. 1.10.2017; (e) In case of AIR claim against tariff item numbers 711301, 711302 and 711401, the requirement of declaration by exporter as per Circular no. 30/2016-Customs dated 24.6.2016 is no longer required w.e.f. 1.10.2017; (f) The notification also specifies the alternative AIRS on garment exports (items covered under Chapter 61 and 62) made again .....

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..... back under the above dispensation shall be taken into account by the Customs to authorize further provisional drawback, where necessary; (h) For fixation of Brand Rate, Circular no. 23/2017-Customs dated 3056.2017 may be referred. The brand rate facilitation would continue and there should be no delay by Customs formations in finalizing applications for fixation of brand rate; (i) Where in r .....

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..... Accordingly, exporters may immediately come forward with representations with supporting data and documents, if any, for higher rates than rates provided. 3. Difficulties, if any, in implementation, may be brought to notice of this Office. (K.V.V.G. BIWAKAR) COMMISSIONER - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementi .....

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