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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC NOTICE NO. 126 /2001
Sub: Eligibility of Drawback for exports made under DFRC Scheme - reg.
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Government of India, Ministry of
Finance, Department of Revenue, New Delhi, Circular No.27/2001-Cus. Vide
F.No.605/67/2001-DBK dated 24.04.2001, is reproduced below for the guidance of
the importers, clearing agents and trading public.
Sd/-
C11/34/2001-AP (PORT)
(JOSEPH
DOMINIC)
CUSTOM HOUSE, CHENNAI-1.
COMMISSIONER
OF CUSTOMS (PORT)
DATE :18.06.2001
______________________________________________________________________
CIRCULAR NO.27/2001-CUS.
F.NO.605/67/2001-DBK DATED 24.04.2001
Attention
is invited to Circular Nos.33/2000-Cus. dated 2.5.2000, 42/2000-Cus. dated
12.5.2000, 62/2000-Cus. dated 14.7.2000 and 102/2000-Cus. dated 1.12.2000 which
have been issued by the Board clarifying the procedure etc. to be followed for
export/import under DFRC Scheme which was announced in Exim Policy 2000-2001.
In terms of Para 2(vi) of Circular No.33/2000 read with Circular No.42/2000, it
was clarified that All Industry Rate of Drawback could be availed in respect of
inputs specified in SION and which were imported and cleared on payment of CVD
under DFRC Scheme provided no cenvat was availed. It was also clarified that in
respect of non SION inputs which were procured indigenously, the exporter could
avail brand rate of drawback provided no cenvat was availed.
2. Circular
No.102/2000 was issued clarifying that in respect of exports made under DFRC
Scheme during the period 1.4.2000 to 31.5.2000, AIR of Drawback equivalent to
central excise duty portion could be availed even though General Note No.2 (b)
of earlier AIR Notification No.31/99-Cus (NT) dated 31.5.99 had not been
amended like later AIR Notification No.41/2000-Cus (NT) dated 1.6.2000. The
issue of these circulars became necessary because doubts were raised by field
formations about the eligibility of drawback for exports made under DFRC
Scheme.
3. It
is reiterated that in respect of exports made under DFRC Scheme, AIR of
drawback or brand rate of drawback, as the case may be, shall be available as
mentioned in Para 1 above. Further AIR of Drawback in respect of export made
during the period 1.4.2000 to 31.5.2000 shall also be available as mentioned in
para 2 above.
ATTESTED
(S.
SANKARAVADIVELU)
DY. COMMR.
OF CUSTOMS (APPG)
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