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TMI BlogDuty drawback on export of manufactured goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... d (ii) Brand Rate. The legal framework is provided by Sections75, 75A and 76 of the Customs Act, 1962.Customs and Central Excise Duties Drawback Rules, 2017 (Drawback Rules, 2017)(earlier The Customs, Central Excise duties and Service Tax Drawback Rules, 1995) have been issued under the Customs Act, 1962 and the Central Excise Act, 1944. 2.2 The All Industry Rates (AIR) are notified, generally every year, by the Government in the form of a Drawback Schedule based on the average quantity and value of inputs and duties (both Customs Central Excise) borne by export products. The AIRs are essentially average rates based on assessment of average incidence. These AIRs are recommended by a Drawback Committee which is set up by the Government. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of goods in the Schedule are aligned with the tariff items and description of goods in the First Schedule of Customs Tariff Act, 1975 at four digit level only. The description of goods given at six or eight digits in the Schedule are in several case may not be aligned with the description of goods given in the First Schedule to Customs tariff Act, 1975. The general rules for interpretation of First Schedule to Customs Tariff Act, 1975 apply, mutatis mutandis, for classifying the export goods listed in the Schedule. [Refer Notification No.89/2017-Cus (N.T.), dated 21.09.2017] 2.6 The scrutiny, sanction and payment of Duty Drawback claims at EDI locations is carried out through the EDI system which also facilitates payment directly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on verification of documents and proof of usage of actual quantity of materials or components utilized in the manufacture of export product and duties/tax paid thereon. 2.11 Exporters who file application for fixation of Brand Rate under Rule 6 of the Drawback Rules, 2017 may also apply to the Principal Commissioner of Customs or Commissioner of Customs for provisional drawback to be granted to him pending determination of amount or rate of drawback. Similarly, exporters claiming Brand rate of duty drawback under rule 7 of the Drawback Rules, 2017 shall be paid a provisional drawback amount, as may be specified by the Central Government, by the proper officer of Customs. He may also apply to the Principal Commissioner of Customs or Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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