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OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO. 148 /2001
Sub: Changes in EPCG and Duty Exemption Schemes announced in EXIM Policy 2000-2001 on 31.03.2000 – Regarding.
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Government of India, Ministry of
Finance, Department of Revenue, New Delhi, Circular No.42/2000-Cus. Issued from
F.No.605/7/2000-DBK dated 12.05.2000, is reproduced below for the guidance of
the importers, clearing agents and trading staff.
C11/49/2001-AP (PORT) (S.
SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. DY. COMMR. OF CUSTOMS (APPG)
DATE : 11.07.2001
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CIRCULAR
NO.42/2000-CUS
F.NO.605/7/2000-DBK
DATED 12.05.2000
Attention is Invited to DOR Circular No. 33/2000-Cus. Dated 2.5.2000 outlining the procedure to be followed for export/import under DFRC scheme.
Doubts
have been expressed by field formations regarding the provisions contained in
paras 2(vi) & 3.1 of the said Circular which are clarified as follows:
Para 2(vi):
It is clarified that drawback could be availed at All Industry Rate equivalent
to the central excise duty portion in respect of inputs imported & cleared
on payment of CVD under DFRC Scheme, provided no cenvat has been availed;
alternately, the exporter could avail Brand rate of Drawback.
It is also
clarified that brand rate of drawback could be availed in respect of materials
which are not imported under DFRC Scheme.
Para 3.1:
It is clarified that exporters who want to avail drawback under DFRC Schemes
shall file "DFRC cum Drawback Shipping Bill"
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