Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era

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..... . PF-I Date: 21.08.2019 PUBLIC NOTICE NO. 21/2019-cus Subject:- Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era - reg. Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/ Customs Cargo Service Providers, Trade Associations / Chamber of Commerce, Members of the RAC/ PGC an .....

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..... nder Rules 6 and 7 of the then Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (now Customs and Central Excise Duties Drawback Rules, 2017). These clarifications in the pre-GST era were issued based on the premise that the aforesaid items were exempt from levy of Central Excise duty and the duties on their inputs remained unrelieved. 4. Post GST, since Central Excise duty on .....

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..... sory Committee, Trade and Industry Associations are requested to circulate the Public Notice among their constituent members for implementation and guidance. 7. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff. 8. Any difficulty, experienced in the implementation, may be brought to the notice of th .....

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