Notification No.08/2005, Dated 18 Jan 2005

18th January, 2005

Notification No. 8/2005- Customs (N.T.)

G.S.R.   (E).     In exercise of the powers conferred by rule 3, read with rule 4, of the Customs and Central Excise Duties Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of  the  Government  of  India  in  the Ministry  of  Finance (Department of Revenue), No. 26/2003-Customs (N.T.), dated the 1st  April, 2003, except  as  respects  things  done  or  omitted  to be  done  before  such  supersession,  the Central Government  hereby   determines  the  rates  of  drawback  as  specified  in  the  Table  annexed hereto (hereinafter referred to as the said Table),  subject to the conditions specified in the General Notes hereunder, namely:-

GENERAL NOTES:   

1.         Drawback at the rates specified in the said Table shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

2.         The rates of drawback specified in the said Table shall not be applicable to export of a commodity or product if such commodity or product is-

            (a)        manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962),

            (b)        manufactured or  exported  in  discharge  of export  obligation against  an Advance Licence issued under the Duty Exemption Scheme of  the relevant Export and Import Policy and the Foreign Trade Policy:

            Provided that where exports are made against Advance Licences issued on or after 1st April, 1997, in discharge of export obligations in terms of notification No. 31/97 - Customs, dated the 1st April, 1997, or against Duty Free Replenishment Certificate Licence issued in terms of  notification No. 48/2000-Customs, dated the 25th April, 2000, or against  Duty Free   Replenishment  Certificate Licence   issued  in terms of  notification No. 46/2002-Customs,   dated the 22nd  April, 2002, or against  Duty Free   Replenishment  Certificate Licence   issued  in terms of  notification No. 90/2004-Customs,   dated the 10th September, 2004, drawback at the rate equivalent  to  Central Excise  allocation  of  rate of drawback  specified  in  the said Table shall be admissible subject to the conditions specified therein;

 

(c) manufactured or exported  by a unit licensed as hundred per cent. Export Oriented Unit in terms of the   provisions of the relevant Export and  Import Policy and the Foreign Trade Policy;
(d) manufactured or exported by any of the units situated in free trade zones or  export processing zones or special economic  zone;
(e) manufactured or exported by availing  the  rebate of  duty  paid  on  materials  used  in the manufacture  or  processing  of such  commodity  or  product  in terms of rule 18 of the Central Excise Rules, 2002;
 (f) manufactured or exported in terms of  sub-rule (2) of rule 19 of the Central Excise Rules, 2002;
(g) manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with  paragraph 7.17   of the Export and Import Policy 1997-2002 and manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3, of the Export and Import Policy 2002-2007, notified  under  section 5 of  the  Foreign Trade  (Development  and  Regulation) Act, 1992 (22  of   1992), read  with   paragraph 4.37 of  the  Hand Book of  Procedures (Volume 1) issued in pursuance of  the  provisions  of  paragraph  2.4 of the said  policy and manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3, of the Foreign Trade Policy 2004-2009, notified  under  section 5 of  the  Foreign Trade  (Development  and  Regulation) Act, 1992 (22  of   1992), read  with   paragraph 4.37 of  the  Hand Book of  Procedures (Volume 1) issued in pursuance of  the  provisions  of  paragraph  2.4 of the said  policy and that  shall remain in force until  31st  March, 2009.

3.         Where the export product is not specifically covered by the description of goods in the said Table, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the Customs and Central Excise Duties Drawback Rules, 1995.

4.         The rates of drawback specified against the various serial or sub-serial numbers in the said Table in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

5.         The goods covered by serial or  sub-serial numbers 84.13 to 84.15,  87.43 and  87.44 in the said Table when exported in completely knocked down or  semi -knocked  down condition,  by  deletion  of  certain components or assemblies,  the  drawback  indicated in the relevant serial or sub-serial numbers shall be payable on such goods, subject to the condition that the free on board  value of such goods exported is not less than 80% of the free on board value of the completely assembled unit, and for this purpose, the exporter shall produce evidence, to the satisfaction of the Deputy  Commissioner of Customs  or Assistant Commissioner of  Customs,  as  the case may be,  of the contemporary free on board value of the relevant completely assembled units.

6.     The term “dyed”, wherever used in the said Table in relation to textile materials, would include yarn or piece dyed or predominantly printed or coloured in the body.

7.     Wherever specific  rates have been  provided  against  any serial or  sub-serial number in the  said  Table, the  drawback  shall be payable  only if  the amount is one  per  cent  or  more of  free on board  value, except  where the  amount of  drawback  per  shipment  exceeds  five hundred  rupees.

8.         The expression “when CENVAT facility has not been availed”,  used in the said Table, shall mean that the exporter has to satisfy the following conditions, namely :-

            (i)         The  exporter  declares,  and  if  necessary,  establishes  to  the  satisfaction  of  the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of  Central Excise,  as the case may be, that no CENVAT facility has been availed for any of the inputs used in the manufacture of the export product;

            (ii)        if the goods are exported under bond or claim for rebate of duty of central excise,  a  certificate from the  Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no CENVAT facility has been availed for the goods under export, is produced:

            Provided that in the case of exports of handloom products or  handicrafts(including handicrafts of brass artware) or  finished leather and other export products which are unconditionally exempt from the duty of  central excise, the certificate regarding non-availment of  CENVAT facility shall not be required.

9.         In a case where electric fans, falling under serial or sub-serial nos. 84.13 to 84.15 of the said Table, are exported alongwith regulators falling under serial or sub-serial nos. 84.16 or 84.17 of the said Table, then additional drawback shall be payable at the rate specified against serial or sub-serial nos. 84.16 or  84.17   of  the said Table.

10.       If bicycles or cycle rickshaws, assembled or unassembled falling under serial or sub-serial 87.43 and  87.44  of the said Table, are exported alongwith extra  accessories, then additional drawback shall be payable at the rate specified against the serial or sub-serial number relating to such accessories.

11.       Whenever a composite article is exported for which any specific rate has not been provided in the Table ,  the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the  basis of  a  self-declaration to be  furnished  by the  exporter  to this  effect.  In cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.

12.  In respect of  export  products  falling under Chapters 3-21 of  the  Table, when more  than  one  type  of  packing  material  is used, the  rates  of  drawback  applicable  to  individual  packing  material  shall be  payable  depending  on the  net  weight  of  each  of  the  packing  material.

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