-
WITH THE BLESSINGS OF MATA VAISHNO DEVIPublished
byCOMMERCIAL LAW PUBLISHERS (INDIA) PVT. LTD.
151, RAJINDRA MARKETOPP. TIS HAZARI COURTS, DELHI - 110 054
PHONES : 43502004/06/07, 23947862/63FAX : 011-23947864
e-mail : [email protected] :
www.commercialbookhouse.com
BRANCH OFFICE : LG-2, AKARSHAN BHAWAN,23, ANSARI ROAD,
DARYAGANJ,
NEW DELHI-110002PHONES : 23267860/62PRICE : Rs. 1050/-
ISBN : 978-93-84245-78-8COPYRIGHT RESERVED WITH THE
PUBLISHERS
Printed atSai Printo Pack, Okhla, Delhi
Despite every effort taken to avoid any error or omission,
theremay still be chances for such errors and omissions to have
crept ininadvertently. This book is sold with the understanding
that neitherthe authors/editors nor the publishers shall be
responsible for anydamage or loss in whatever manner, consequent to
any action takenon the basis of the contents of this book, caused
to any person,whether a purchaser or not. No part of this book may
either becopied or reproduced in any form or any manner
whatsoeverwithout the prior written permission of the
authors/editors andpublishers.
All Disputes subject to Delhi Jurisdiction
-
PREFACE
R. KRISHNANPlace : Delhi Advocate, New DelhiDate : 18-11-2014
[email protected]
R.PARTHASARATHY Consultant, Excise, Customs and Service tax
Sarathyassociates @yahoo.com
The revised duty drawback rates (All Industry Rates, 2014-15)
have been announced by the Governmentvide Notification No.
110/2014-Cus. (NT), dated 17-11-2014, w.e.f. 22-11-2014. These
rates have beenannounced in the background of the new Government
having promised whiff of fresh air in policy formulationand
expeditious decision making and giving a renewed thrust to the
industry and export sector and creatinga congenial atmosphere for
its growth.
The inflation rates had till recently maintained a disturbing
steadiness at a higher level but in the pasttwo months there has
been a decline. Although diesel prices have been de-regulated,
there has been adownward revision in the diesel prices,
simultaneously the prices of petrol have also been reduced. This
willhave significant impact on input costs much to the relief of
the industry. Food prices have also been showinga declining trend
in recent months. It is in this background that the industry had
expected much from theGovernment as far as duty drawback rates are
concerned. It is for the industry to appreciate and evaluateas to
how far the expectations of different segments/sectors have been
met with by the Government.
As usual while presenting this book containing the revised
drawback schedule care has been taken torevise the contents also.
Government has issued several circulars covering various aspects. A
System of RiskManagement (RMS) has been introduced; it will also
cover the duty drawback claims/declarations. Auditstream has also
been strengthened pursuant to the audit reports which have invited
the attention of theGovernment to different issues which came to
light during the audit. Commissioners have been advised toensure
that proper check is exercised while sanctioning the drawback
claim, reducing the dwell time as anexport facilitation measure,
need for recording speaking orders in cases of drawback on
re-exports in respectof supplementary drawback claims filed etc.
This apart a number of decided cases have been added in Chapter10
dealing with the disputes/litigations/judicial rulings in drawback
matters.
This revised version of the book we hope will be very useful to
every reader and we sincerely trustthat the reference value of this
book would meet to the readers expectations.
We are thankful to Mr. R. Sampath, Mr. Kannan and Mr. Yogesh
Bisht of our office for their valuablehelp and assistance. We are
extremely grateful to Mr. Sandeep Garg of Commercial Law Publishers
(India)(P) Ltd. once again for his zeal in bringing this book with
great dispatch.
-
PART IDRAWBACK COMMENTARY
1. Duty DrawbackBackground
1.1 Object and meaning of Drawback
................................................................................................................
11.2 Drawback on exports
..........................................................................................................................................
11.3 Schemes of neutralisation of duties/taxes in case of exports
.......................................................................
21.4 No sales tax on exports
.......................................................................................................................................
21.5 Meaning and types of drawback
......................................................................................................................
21.6 Duty Drawback Scheme now subsumes DEPB Scheme
...............................................................................
31.7 Excise duties paid on finished goods exported, claimed as
rebate on exports is not drawback ......... 3
2. Drawback of Customs Duties paid on Re-exports of Imported
Goods2.1 Background
..........................................................................................................................................................
42.2 Extent of drawback allowed on re-export of duty paid goods
.....................................................................
42.3 Identity of goods to be same to claim benefit of Section 74
..........................................................................
42.4 Export need not take place from the same port
..............................................................................................
62.5 Drawback restricted to 98 percent of the duty
................................................................................................
62.6 Drawback in the case of goods which have been used after
importation .................................................. 62.7
Drawback under Section 74 is not available to goods used in
manufacture .............................................. 72.8 Use
of goods before re-export
...........................................................................................................................
72.9 Case laws on section 74
......................................................................................................................................
72.9.1 Order on appellants request for re-export for earlier
consignment pendingre-export
of present consignment not allowed by an interim order
.............................................................................
72.9.2 Delay in granting let export order not to come in the way of
re-export .............................................. 72.9.3
Refusal of importer to take delivery of goods due to financial
problemsExporters request
for re-export to be
allowed.................................................................................................................................
72.9.4 Re-export of imported goods, when goods imported not
tallying with details in the bill
of entry Re-export permissibleRefund also to be allowed
........................................................................
82.9.5 Claim for duty drawback can be made at appellate stageIf
exports had admittedly
taken place, procedures are secondary
............................................................................................................
82.9.6 Drawback claim in re-exportsto be filed within 3 months from
the date of receipt of
Commissioner Appeals order
..........................................................................................................................
92.9.7 Re-exportAfter reprocessing goods must be identified as the
same which were imported ................ 92.9.8
Re-exportExamination Report not signed by A.C.Claim not rejectable
when report was
signed upto Superintendent level
.....................................................................................................................
92.9.9 Re-exportIdentification of goods under exportis a
substantial condition u/s 74 .............................. 92.9.10
Drawback on re-exportWaiver of pre-deposit granted when goods were
found confiscated .......... 102.9.11 Part of the goods cannot be
allowed to be re-exported under section 74
................................................. 10
CONTENTS
-
vi CONTENTS
2.9.12 Application under section 74 cannot be converted into
application under section 75 ofCustoms Act
.......................................................................................................................................................10
2.9.13 Re-export of goods because of mistake in sending wrong
goodsPenalty not to be imposed ............ 102.9.14 Penalty not to
be imposedBecause of non-availability of Drug Control
Authorities
Certificate re-export sought
.............................................................................................................................
102.9.15 DelayCondonation by Asstt. Commissioner who was not
competent to condoneDemand of
drawback granted unreasonable
....................................................................................................................102.9.16
Re-export after repacking/releasing without any value
additionDrawback benefit
not available
.......................................................................................................................................................112.9.17
Re-export of goodsExamination of goods done by Superintendent but
not signed by the A.C.
Drawback cannot be denied
............................................................................................................................
122.9.18 Imported goods re-exported without there being any process
of manufactureDrawback
claim liable to be rejected
.................................................................................................................................
122.9.19 Re-export of unused raw materialPermissible only when the
materials are defective or found
unfit for useMere return of materials would not entitle
applicant for exemption from duty ........... 132.10 Procedure for
claiming drawback under Section 74
....................................................................................
132.11 Boards Circular regarding drawback on re-exports
...................................................................................
152.11.1 Systemic and compliance related weaknesses
..............................................................................................
152.11.2 Speaking orders to be passed in respect of re-exports
under section 74
................................................... 16
APPENDIX 2.1DRAWBACK RATES IN RESPECT OF GOODS TAKEN INTO USE
AFTER IMPORTATION .......... 18
APPENDIX 2.2RE-EXPORT OF IMPORTED GOODS (DRAWBACK OF CUSTOMS
DUTIES) RULES, 1995 .............19
APPENDIX 2.3CUSTOMS SERIES FORM NO. 109
................................................................................................................
22
APPENDIX 2.4SHIPPING BILL FOR EXPORT OF GOODS UNDER CLAIM FOR
DUTY DRAWBACK ....................23
APPENDIX 2.5TEXT OF SECTION 74 OF THE CUSTOMS ACT, 1962
..............................................................................
25
APPENDIX 2.6WRIT JURISDICTIONDUTY DRAWBACKRE-EXPORTIDENTITY OF
GOODSUNDER SECTION 74 OF CUSTOMS ACT, 1962
.........................................................................................
25
3. Drawback under the Customs, Central Excise Duties and Service
TaxDrawback Rules, 1995
3.1 Background
........................................................................................................................................................283.2
No drawback of excise duty on raw material for manufacturers
availing Cenvat credit ...................... 283.3 Meaning of
Drawback under Drawback Rules, 1995
..................................................................................
283.4 Meaning of export of goods
...........................................................................................................................
283.5 Meaning of Manufacture
...............................................................................................................................293.6
Scheme of Duty Drawback Rules
...................................................................................................................293.7
Certain materials to be treated as imported materials
................................................................................303.8
No Drawback on certain items in view of galloping inflation and the
need to increase supply in
domestic market
................................................................................................................................................303.9
Failure to realise export proceeds Drawback to be recovered by
Department ................................... 303.10 Drawback on
supplies made to SEZ Units by DTA Units and Appropriate Authority
for
sanction of drawback
........................................................................................................................................
30
APPENDIX 3.1TEXT OF THE CUSTOMS, CENTRAL EXCISE DUTIES AND
SERVICETAX DRAWBACK RULES, 1995
....................................................................................................................33
-
CONTENTS vii
APPENDIX 3.2MATERIALS DEEMED AS IMPORTED MATERIAL FOR PURPOSES
OF DRAWBACK ...................47
APPENDIX 3.3RECOVERY OF DRAWBACK AMOUNT ON THE PORTION OF THE
FOB VALUE OFEXPORT NOT REALIZED BY THE EXPORTER BUT COMPENSATED BY
ECGC - REG. ................. 50
APPENDIX 3.4PROGRESS IN THE IMPLEMENTATION OF THE BANK
REALIZATIONCERTIFICATE (BRC) MODULE
.....................................................................................................................
51
APPENDIX 5.5SYSTEMS ALERT FOR MONITORING REALIZATION OF EXPORT
PROCEEDS IN EDI - REG. .... 97
APPENDIX 5.6AUDIT REPORT NO. 15/2011-2012, SECTION 2, DUTY
DRAWBACK SCHEME ...............................99
APPENDIX 5.7POST EXPORT EPCG DUTY CREDIT SCRIP(S) SCHEME AND
CERTAIN OTHERCHANGES RELATED TO FOREIGN TRADE POLICY
2009-14REGARDING ................................103
4. All Industry Rates of Drawback4.1 Background
........................................................................................................................................................544.2
All Industry Rates of Drawback
......................................................................................................................
544.3 Different All Industry Rates (AIRs) based upon Cenvat credit
availment ............................................... 544.4 All
Industry rates (AIRs) applicable even where goods were procured
from
duty-exempted sector
.......................................................................................................................................
554.5 No drawback on All Industry Rates (AIRs) in certain
circumstances
.......................................................554.6
Factors taken into account by the Central Government in determining
All Industry
Rates (AIRs)
........................................................................................................................................................554.7
Dates from which rates are effective
..............................................................................................................564.8
Salient Features of All Industry Rates of drawback announced w.e.f.
22-11-2014 vide
Noti. No. 110/2014-Cus. (NT), dt. 17-11-2014
..............................................................................................
564.9 Option where All Industry Rates are not acceptable to an
exporter (Brand Rates) ................................594.10
Provisional drawback at All Industry Rates till disposal of
application by the Commissioner ............ 594.11 Duty Drawback
to Merchant Exporters purchasing Goods from open market
......................................604.12 Procedure for
obtaining the drawback on export at All Industry Rates
................................................... 604.13
Introduction of Risk Management Systems (RMS) in exportspost
clearance credit
to look into Duty Drawback claims
................................................................................................................
604.14 Post-export EPCG Duty Credit Scrips Scheme and Duty Drawback
........................................................60
APPENDIX 4.1GRANT OF ALL INDUSTRY RATE OF DUTY DRAWBACK TO
MERCHANTEXPORTERSPERMISSIBLE
.........................................................................................................................60
APPENDIX 4.2INTRODUCTION OF RISK MANAGEMENT SYSTEMS (RMS) IN
EXPORTSREGARDING ......... 62
5. Procedure for Claiming Drawback under all Industry Rate5.1
EDI SystemSimplified procedure
...............................................................................................................
645.2 Procedure in brief
..............................................................................................................................................
645.3 Drawback Shipping BillHigher Composite All-Industry Rate
applicable when CENVAT
facility has not been availed at the time of export processing
....................................................................665.4
Other provisions concerning
drawback.........................................................................................................
665.5 Realisation of Export Proceeds
........................................................................................................................715.6
Audit Reportaspects of complianceneed for better performance of
internal Audit ....................... 71
-
viii CONTENTS
APPENDIX 5.1COMPUTERISED PROCESSING OF EXPORT DOCUMENTS AT NEW
DELHI CUSTOMS .............71
APPENDIX 5.2I. EXPORT PROCEDURE TOUGHENED, STENCIL MARKING OF
EXPORTER
NAME AND INVOICE ON EACH PACKAGE A MUST
...................................................................72II.
PROCESSING OF SHIPPING BILLS UNDER EDI SYSTEM IN ICD TUGHLAKABAD
............... 74III. PROCESSING OF ALL CATEGORIES OF BILLS
UNDER EDI SYSTEM IN CHENNAI
.....................................................................................................
82APPENDIX 5.3
CUSTOMS SERIES FORM NO. 93
..................................................................................................................93APPENDIX
5.4
FILING OF CENVAT CREDIT DECLARATIONRELAXATION OF IN THECASE OF
MERCHANT EXPORTERS
............................................................................................................95
6. Brand Rate of Drawback6.1 Background
......................................................................................................................................................1056.2
Special additional duty of customs 4% levied under section 3(5) of
the Customs Tariff Actlevied
w.e.f. 1-3-2006 can be claimed as drawback (brand rate)
..........................................................................1056.3
Procedure for applying for brand rateDecentralisation of work
......................................................... 1056.4
Revised procedure to be followed for fixing Brand rates of drawback
..................................................1066.4.1
Organisational Set-up
.....................................................................................................................................1066.4.2
Acknowledgement of receipt
........................................................................................................................1066.4.3
Verification of data given in the application
...............................................................................................1066.4.4
Fixation and approval of Brand Rate
...........................................................................................................1076.4.5
Grievances of exporters
..................................................................................................................................1106.4.6
Check-list (of documents to be attached along with brand rate
application) ........................................ 110
APPENDIX 6.1FORM NO. 115
................................................................................................................................................116
APPENDIX 6.2
...............................................................................................................................................................117FORM
NO. 116
APPENDIX 6.3FORM NO. 117
................................................................................................................................................118
APPENDIX 6.4FORM NO. 118
................................................................................................................................................119
APPENDIX 6.5FORM NO. 119
................................................................................................................................................120
APPENDIX 6.6AMENDMENT OF THE CUSTOMS, CENTRAL EXCISE &
SERVICE TAX DRAWBACKRULES, 1995 AND THE RE-EXPORT OF IMPORTED GOODS
(DRAWBACK OFCUSTOMS DUTIES) RULES, 1995 IN JUNE 2010REG.
........................................................................121
7. Prohibition/Regulation of Drawback in certain cases7.1
Background
......................................................................................................................................................1237.2
Ban on drawback on stores taken on ship of less than 200 tonnes
.......................................................... 1237.3
Conditions to be fulfilled for claiming drawback on stores on
vessels of less than 1000
tonnes on certain goods
..................................................................................................................................1237.4
Drawback of duty on goods exported to Burma, Nepal, Bhutan etc.
.....................................................1247.4.1 Ban
on claim of drawback
..............................................................................................................................1247.4.2
Ban not to apply in certain cases
...................................................................................................................124
-
CONTENTS ix
APPENDIX 7.1BAN ON DRAWBACK ON STORES TAKEN ON SHIPS OF LESS
THAN 200 TONNES .................125
APPENDIX 7.2DRAWBACK ON GOODS EXPORTED IN VESSELS OF LESS THAN
1000 TONNES ...................... 125
APPENDIX 7.3BAN ON DRAWBACK OF DUTY ON GOODS EXPORTED TO
MYANMAR,NEPAL, BHUTAN ETC.
................................................................................................................................126
8. Drawback in case of Deemed Exports8.1 Meaning of Deemed
Exports
.....................................................................................................................
1278.2 Categories of supplies treated as deemed exports
.....................................................................................1278.3
Benefits for Deemed Exports
.........................................................................................................................1288.4
Benefits to the Supplier
..................................................................................................................................1288.5
Supplies to be made by the main/sub-contractor
......................................................................................1298.6
Procedure for claiming Deemed Exports Drawback
.................................................................................
1298.7 Payment of interest on delayed refund of Deemed Export
DBK/TED/CST- Clarification ................ 130
APPENDIX 8.1NOTIFIED PROJECTS FOR DEEMED EXPORT BENEFIT
......................................................................
130
APPENDIX 8.2APPLICATION FOR FIXATION OR REVISION OF DEPB
RATES/FIXATION OFBRAND RATE OF DEPB FOR SAD COMPONENT
.................................................................................
131
APPENDIX 8.3BANK CERTIFICATE OF PAYMENTS FOR DOMESTIC SUPPLIES
.................................................... 134
APPENDIX 8.4FORMAT OF CERTIFICATE OF PAYMENTS ISSUED BY THE
PROJECT AUTHORITY .................135
9. Drawback of Duty on Fuels Procured from Domestic Oil
Companiesby EOUs
9.1 Reimbursement of excise duty paid on fuels procured from
domestic oil companies by EOUs ........1399.2 Rates of drawback
notified by DGFT
...........................................................................................................1399.3
Changes in procedure in September 2004
...................................................................................................
1399.4 Procedure for claiming drawback of duties paid on oil
procurement from oil companies .................140
10. Disputes/Litigations/Judicial Rulings in Drawback
Matters10.1 Drawback disputes
.........................................................................................................................................14710.2
Appellate Mechanism
.....................................................................................................................................14710.3
Gist of important decisions involving Duty Drawback matters
..............................................................147z
Fraudulant Drawback claimMeaning of fraud
.......................................................................................
148z Identity of imported goods
............................................................................................................................148z
Export of defective goods
...............................................................................................................................148z
Use of imported goods
...................................................................................................................................148z
Re-export of imported goods after 100% examination and reopening of
the drawback
claim granted earlier not permissible
...........................................................................................................148z
Re-export of Sewing Needles after repackingeligible for drawback
under Section 74 of
Customs Act, 1962
...........................................................................................................................................149z
Meaning of exports
.....................................................................................................................................149z
Supply to SEZDuty drawback availableExport duty not leviable
................................................... 149z All
Industry Rates
...........................................................................................................................................150z
Rejection of brand rate fixation application when no imports have
been used in the export .............150z Validity of Brand rate
letter to be strictly construed
..................................................................................
150
-
x CONTENTS
z Brand Rate fixation available even in cases where AIR have
been notified ..........................................150z
Sanction of drawback against brand rate letter issued under Rule
6(1)(a) of the Duty
Drawback Rules, 1995 Sustainability as All Industry Rates of
drawback have been notified ........150z Brand RateCondonation of
delay in filing applicationHigh Court directions to be
complied with
.................................................................................................................................................151z
Brand RateAssessee eligible if cenvat credit not
taken..........................................................................151z
Condonation delayPeriod spent in pursuing the appeal before
Tribunal wrongly, condonable ... 151z Drawback Rules
...............................................................................................................................................151z
Classification of goodsBTN classification not to be preferred (old
tariff) ...........................................152z
Classification of GoodsDescription as per documents submitted along
with the shipping
bill will be a relevant criteria unless otherwise disputed on
the basis of any technicalinformation or otherwiseBlended Knitwear
of cotton fibre containing various percentageof Wool, Poly Acrylic,
Polyester Fiber etc.Classifiable under Sl. No. 60.07 and not
underSl. No. 61.01 of Drawback Schedule 2002-2003On giving excess
drawback claim by theexporter, interest is to be paid automatically
without issue of show cause notice
...............................152
z Tribunals directions to be complied with in the absence of
stay by the Court .....................................152z
Recovery of drawbackSettlement Commission has jurisdiction
.......................................................... 152z
Recovery of drawback paid must be within a reasonable timeAny
recovery proceedings
after 3 years would have the effect of disturbing the settled
right ..........................................................
153z Market price and drawback claim
................................................................................................................153z
Basic Customs duty paid through debit of DEPB will be not eligible
for drawback ............................ 153z Higher Officer can
adjudicate and exercise power of lower officer
........................................................153z
Commissioners order adjudicating DrawbackAppeal lies to the
Tribunal ....................................... 154z Restoration
of appeal regarding refund of interest on delayed refundPermissible
for
Tribunal to do so
.............................................................................................................................................
154z Suspension of drawback facilityWrit petition not to be
entertained when appellate
remedy available
.............................................................................................................................................
154z Rebate on export not available when duty drawback already
claimed ..................................................154z
Deemed Export DrawbackIt has to be shown that imported goods had
suffered duty ..................154z When Drawback was of customs
duty cash refund of accumulated CENVAT Credit
held permissible
..............................................................................................................................................155z
Delay in filing brand rate application due to delay in getting EP
Copy of shipping
billjustified
....................................................................................................................................................155z
Condonation of delay wrongly by Asst. CommissionerDrawback given
cannot be
demanded back as CBE & C has powers to condone delay
.....................................................................
155z Rejection of condonation of delay in filing drawback on
re-exportwhere the order is
unreasoned/cryptic it is unsustainable
.......................................................................................................155z
Condonation of delay in filing the drawback claim required to be
dealt with by competent
authority
...........................................................................................................................................................156z
Delay in filing shipping Bill
...........................................................................................................................
156z Rejection of supplementary claims for filing drawback as
drawback fixed earlier was not
appealed againstHeld proper
....................................................................................................................156z
Appeal
...............................................................................................................................................................
156z Penalty and other actions
...............................................................................................................................156z
Principles of natural justice
............................................................................................................................157z
High Courts directions seeking clarifications
............................................................................................157z
Application for brand rate of drawback after rejection of
application for Advance Licence ..............157z General points
about drawback
....................................................................................................................157z
Section 74 and Section 75 - Comparison
......................................................................................................157z
Drawback on re-export of goods imported
.................................................................................................158z
Draw back under Section 74 of Customs ActLimitation
.......................................................................158
-
CONTENTS xi
z DrawbackAll Industry Rates on Customs component not available
when inputsprocured duty-free
..........................................................................................................................................158
z Entitlement of drawback to DTA Unit
.........................................................................................................
158z Delay in claiming drawbackCondoned in the facts of the case
...........................................................159z
Rebate of CVD not admissible when claim is for drawback
....................................................................159z
Input stage rebate not admissible when export is under Drawback
Scheme ........................................ 159z Re-export of
goods imported under DEPB SchemeDrawback not permissible
................................159z Irregular availment of
drawbackWhen exporter absolved by High Court abettor also
to be absolved
..................................................................................................................................................159z
No distinction between manufacturer/job-worker exporter and trader
or merchant exporters
in the matter of dutydraw back
....................................................................................................................160z
Goods Exported, purchased from marketEligible for drawback by being
treated as goods
as having availed MODVAT facility
............................................................................................................160z
Export after repacking/re-labelling without any value additionNo
drawback available
under Section 75 of the Customs Act, 1962
.................................................................................................160z
Availment of Cenvat Credit and subsequent claim of drawback
alsoReversal of credit
is not sufficient complianceIneligible drawback to be repaid
..............................................................160z
Suspension of Duty Drawback claim since clearance from
Investigation agency was awaited
Petitioner to exhaust alternate remedy and not to resort to writ
remedy .............................................. 160z
Interpretation of entries in Drawback ScheduleAs per plain meaning
of words
Fibre Tip pens used by plotter eligible for drawback
................................................................................161z
Drawback claims
.............................................................................................................................................
161z Recovery of erroneous drawbackOpportunity of hearing to be
given to the exporter ....................161z Anticipatory Bail
for alleged Drawback fraudCustoms authorities cannot take
person
into custody for custodial
investigation.......................................................................................................162z
Drawback on goods purchased and exportedExporters to be treated as
having availed
modvat credit facility but equitable relief given
........................................................................................
162z Rebate Textile itemsSimultaneous working under Notification
No. 29/04- CE and
30/2004-CE Drawback admissible where duty was paid
......................................................................
163z Confiscation of goods
.....................................................................................................................................164z
No time limit for recovery of erroneously sanctioned drawback
............................................................164z
Limitation for recovery of drawback especially when addendum to the
show cause notice
was issued after five years of drawback
......................................................................................................164z
Brand rate of drawback available even in case of SKD exports of
Chillers ............................................164z Recovery
of drawback claimed beyond 3 year period - not reasonable
.................................................164z Condition for
sanction of higher rate of export to be satisfied at the time of
export
Subsequent reversal of credit by exporter not proper to justify
the claim ............................................165z Allowing
rebate claim and Duty Drawback benefit on customs portion will not
amount
to double benefit
.............................................................................................................................................
165z Facility of AIR rates of drawbacks admissible for goods
purchased from open market and
exported
............................................................................................................................................................165z
Export of talcum powder in HDPE BottelsClaim of drawback on AIR not
proper
liable to be recovered
......................................................................................................................................166z
Relinquishment of right of drawback claim by Applicant who had
received the Insurance
claim of Rs. 25.59 crores Once the state of identity of impugned
goods has already changedand once the applicant has abandoned all
rights and interests in the said goods theapplicant should and
cannot have any liaison with any happening (profitable or
expenditure)connected with those abandoned goodsDrawback claim
rejection was held correct ..................166
z Merchant Exporter
..........................................................................................................................................167z
Revision in drawback rates by the AuthorityIf not challenged in
appeal, would
attain finalityAuthority would be competent to demand excess
drawback given ........................... 167
-
xii CONTENTS
z Retest necessary before rejecting drawback claim
.....................................................................................168z
Supplementary claim for drawbackdelay must be reasonable
............................................................168z
DEPB and Drawback
......................................................................................................................................168z
Classification of goods under drawback ScheduleInterpretative Rules
of Customs
Tariff applicable
...............................................................................................................................................168z
Ex-post Facto extension for realizing sale proceedsDrawback amount
paid with interest to the
department to be refunded with interest @6%
...........................................................................................169z
Present Market Value
.....................................................................................................................................169z
Re-Export
..........................................................................................................................................................169z
Test Result of Export goods
...........................................................................................................................
169z EPCG Scheme and claim for duty DrawbackDrawback to be allowed
.............................................. 169z Over
Invoicingis an attempt export prohibited goods
..........................................................................170z
Conversion of shipping bills
..........................................................................................................................170z
Conversion of free shipping bills into drawback shipping billsonly
for reasons beyond
control and not otherwise
..............................................................................................................................171z
Conversion of shipping bills from free shipping bills into drawback
shipping billsduring
the period between issue of NOC and Final De-bonding Order in
the case of 100% EOU .................171z Conversion of drawback
shipping bill to advance licence scheme
......................................................... 171z
Drawback cannot be stopped based on letter by some advocate
............................................................171z
Exports directly by EOU Drawback eligible
...............................................................................................172z
Opinion of AEPC not relevant when costing data by importer
satisfactory ..........................................172z Fraud
in claiming Duty Drawback
...............................................................................................................
172z Extension of time granted by RBI for realization of report
proceedsDrawback cannot be
reclaimed by Deptt. when proceeds were realized within the
extended time period ..........................179z Fraudulent
claim of duty drawbacknon-supply of report relied on in the show
cause
notice will vitiate the order as failure to follow principles of
natural justice .........................................179z
Overvaluation with intention to claim higher drawbackPenalty
tenable ..........................................179z Overvalued
Exports through thirty bogus firmspenalty imposable
................................................... 180z Penalties
for mis-declarationto be proportionate to share of profits in the
firm ...............................180z Fraudulent claimsCriminal
prosecution cannot be quashed under section 482 of Cr.PC
............... 180z Drawback claim on ladies vests, not covered by
Drawback ScheduleDrawback given
liable to be recovered
......................................................................................................................................182z
Mis-declaration of Export value for drawbackRevenue not following
seriatim the
Customs Valuation RulesMatter remanded back
..................................................................................
182z Mis-declaration of addressnot material
...................................................................................................
182z Penalty for abetting in misdeclaration of value of export
goods for obtaining higher drawback ......183z Undue drawback
claimCHAs involvementPrinciples of natural justice not followed
in furnishing enquiry report
..........................................................................................................................183z
Misdeclaration in ARE-1 that no CENVAT Credit was availedis of no
consequence
where exports were not under drawback or cash refund
.........................................................................183z
Mis-declaration of GoodsDrawback liable to be paid back
..................................................................183z
Drawback fraudPenalty for abetment not leviable in absence of proof
............................................. 183z Extended period
of limitation applicable in fraudulent drawback claimsDrawback
Rules do not provide for limitation
..............................................................................................................184z
Claim of drawback paid by Deptt. due to non-realisation of export
proceeds within
6 monthsAppeal rejected by Tribunal for failure to comply with
order by pre-depositLiable to be restored when sale proceeds
realized later
............................................................................
184
z Seizure of Bank account containing money of value of excess
valued goods exportedagainst which drawback was claimednot
permissible when allegation is seizure forsmuggled goods
..............................................................................................................................................184
-
CONTENTS xiii
z Misdeclaration of valueConfiscation of cash and goods
upheldgoods allowed to beredeemed
..........................................................................................................................................................184
z Person merely doing liaison work of collecting documents and
giving to Shippingagent-not liable in cases of over-valuation
..................................................................................................188
z Normal time period (limitation) of 3 years applicable for
filing writ petitionsDelayed writ to be rejected
............................................................................................................................189
z Order of eviction of propertyCannot be passed by Deputy
Commissioner of Customseven though he has powers of attachment of
property
.............................................................................189
z Supplier of goods for export sharing fraudulantly awailed
drawbackliable as abetterCHA liable to penalty on evidence on
recordCustoms officer also liable to penalty
.......................189
APPENDIX 10.1FORM NO. EA-1
.............................................................................................................................................
190
APPENDIX 10.2FORM NO. CA-1
.............................................................................................................................................
191
APPENDIX 10.3FORM EA-3
......................................................................................................................................................192
APPENDIX 10.4FORM NO. CA-3
.............................................................................................................................................
193
APPENDIX 10.5RETURN UNDER SECTION 70 OF THE FINANCE ACT, 1994
.............................................................197
APPENDIX 10.6FORM ST-5
.......................................................................................................................................................217
APPENDIX 10.7SHIPPING BILLSCONVERSION OF FREE SHIPPING BILLS TO
ADVANCE AUTHORISATION/DEPB/DRAWBACK SHIPPING BILLS AND FROM ONE
EXPORT PROMOTION SCHEMETO ANOTHERCLARIFICATIONS
..........................................................................................................218
11. Rebate/Refund of Service Tax paid to Exporters of Goods11.1
Background
......................................................................................................................................................22011.2
New Scheme of rebate of Service Tax to Exporters of goods w.e.f.
1-7-2012 under Notification
No. 17/2009-ST, dt. 7-7-2009 (Superceding Notification No.
52/2011-ST, dt. 30-12-2011) .................22011.3 Salient
Features of Notification No. 52/2011-ST, dt. 30-12-2011
.............................................................22111.4
Rebate of Excise duty paid on inputs/services tax paid on all input
services and cess used in Services
which are exported to countries other than Nepal and Bhutan
(w.e.f. 1.7.2012) .................................. 22311.4.1
Conditions and limitations applicable
........................................................................................................22311.4.2
Procedure to be followed
..............................................................................................................................22411.4.3
Meaning of service tax and cess and duty
...........................................................................................225
APPENDIX 11.1
............................................................................................................................................................
226APPENDIX 11.2
REBATE OF SERVICE TAX PAID ON TAXABLE SERVICES WHICHARE RECEIVED
BY AN EXPORTER OF GOODS AND USEDFOR EXPORT OF GOODS
.............................................................................................................................240
APPENDIX 11.3SERVICE TAX REFUND (STR) TO EXPORTERS THROUGH
INDIAN CUSTOMSEDI SYSTEM (ICES)
........................................................................................................................................246
-
xiv CONTENTS
12. Reimbursement of duty in lieu of drawback for supply of
goods toSEZ developers
z Reimbursement Of Duty (ROD) in lieu of drawback for supply of
goods to SEZ developers ...........248z Facility of Reimbursement
Of Duty (ROD) instead of drawback
............................................................248z
Procedure to be followed
...............................................................................................................................248z
Claims for ROD in lieu of drawback to be made by Zonal Development
Commissioner ...................249APPENDIX 12.1
FORMAT FOR DRAWBACK CLAIM UNDER RULE 30(8) OF SEZ RULES, 2006
..............................249APPENDIX 12.2
FORM 2BANK CERTIFICATE OF PAYMENTS TO DOMESTIC SUPPLIERS TO BE
ISSUEDBY THE RESPECTIVE
BANK........................................................................................................................250
-
CONTENTS xv
PART IIDUTY DRAWBACK SCHEME POLICY CIRCULARS
1. Circular No. 50/96-Cus., dt. 22-10-1996
DrawbackFixation of brand rate without pre-verification
........................................................................2552.
Circular No. 82/98-Customs, dt. 29-10-1998
Condonation of delay in filing application for fixation of Brand
rate under Customs & CentralExcise Duty Drawback Rules,
1971/1995
...........................................................................................................
256
3. Circular No. 1/1999-DBK, dt. 18-1-1999The Customs (Amendment)
Act, 1998 providing for payment of drawback within 2
monthsAppliesprospectively for claims filed on or after 8-1-1999
............................................................................................
257
4. Circular No. 3/99-Customs, dt. 3-2-1999Simultaneous availment
of Drawback with
DEPB............................................................................................
258
5. Circular No. 7/99-Cus., dt. 3-3-1999Indian Customs EDI
SystemsMeasures to check frauds in disbursement of
drawbackRegarding ... 258
6. Circular No. 39/99-Cus., dt. 25-6-1999Extension of Brand Rate
of Drawback Scheme to exports under DEPB SchemeReimbursementof
Additional Customs Duty (CVD) paid in cash on imported inputs and
Excise duty paid onindigenous inputs in export goodsRegarding
................................................................................................
259
7. Circular No. 2/2000-Cus., dt. 5-1-2000Shipping BillConversion
of Free Shipping Bill into Drawback Shipping Bill
........................................... 260
8. Circular No. 4/2000-Cus., dt. 12-1-2000DrawbackFixation of
Brand RateTime limit relaxed for filing application
........................................... 260
9. Circular No. 7/2000-Cus., dt. 8-2-2000DrawbackPayment on
fabricated export documents modusoperandiCircular
................................................................................................................................................
261
10. Circular No. 16/2000-Cus., dt. 24-2-2000DrawbackConversion
of DBK SBs into DEEC-cum-DBK SBsCircular No. 74/97-Cus. applicable
... 261
11. Circular No. 25/2000-Cus., dt. 30-3-2000DrawbackTime limit
for processing revised
..................................................................................................
261
12. Circular No. 44/2000-Cus., dt. 15-5-2000DrawbackPayment
under EDI systemCIF/C&F price
.............................................................................
262
13. Circular No. 53/2000-Cus., dt. 6-6-2000Central ExciseMonthly
payment of duty by SSIWithdrawal of instruction consequent
tochanges brought in Budget 2000-2001.
................................................................................................................
262
14. Circular No. 54/2000-Cus., dt.
12-6-2000DrawbackClarification on silk carpets & synthetic
carpets
.........................................................................
263
15. Circular No. 62/2000-Cus., dt. 14-7-2000DrawbackGrant of All
Industry Rate (AIR) of Drawback equivalent to Central Excise duty
portion onindigenous inputs used in the manufacture of resultant
product exported under DFRC Scheme ........... 263
16. Circular No. 74/2000-Cus., dt.
7-9-2000DrawbackPMVVerification at Customs House
.........................................................................................
264
17. Circular No. 104/2000-Cus., dt. 19-12-2000Validity of brand
rate letters issued by the Ministry
........................................................................................
264
18. Circular No. 105/2000-Cus., dt. 20-12-2000Duty Drawback on
Embroidered Silk GarmentsRegarding
........................................................................
264
-
xvi CONTENTS
19. Circular No. 5/2001-Cus., dt. 19-1-2001Drawback on
Ready-made GarmentsDeduction from f.o.b. value on account
ofimported/indigenous hangersRegarding
......................................................................................................
265
20. Circular No. 8/2001-Cus., dated 20-2-2001Procedure for
verification of brand rate applications against export of
processedfabrics & garments
................................................................................................................................................
266
21. Circular No. 25/2001-Cus., dt. 19-1-2001Duty Drawback of
Ready-made Garments in the wake of levy of terminalExcise
DutyRegarding
.......................................................................................................................................
267
22. Circular No. 23/2001-Customs, dt. 18-4-2001Declaration under
Rule 12(1)(a)(ii) of Drawback Rules for availing AIR of Drawback.
............................. 268
23. Circular No. 24/2001-Cus., dt. 20-4-2001Declaration under
Rule 12(1)(a)(ii) of Drawback Rules for availing AIR of Drawback.
............................. 268
24. Circular No. 26/2001-Cus., dt. 24-4-2001Market verification
for duty drawback disbursement/DEPB verificationRegarding
............................. 269
25. Circular No. 27/2001-Cus., dt. 24-4-2001Eligibility of
Drawback for exports made under DFRC SchemeRegarding
.............................................. 269
26. Circular No. 39/2001-Cus., dt. 6-7-2001Extension of Brand
Rate of Drawback Scheme to exports under DEPB schemeagainst
DEPB-cum-Drawback shipping billsRegarding
..............................................................................
270
27. Circular No. 54/2001-Cus., dt. 19-10-2001Problems faced by
Merchant Exporters regarding availment of drawbackon
garmentsRegarding
......................................................................................................................................
271
28. Circular No. 64/2001-Customs, dt. 19-11-2001Problems faced
by Merchant Exporters regarding availment of drawbackon
garmentsRegarding
......................................................................................................................................
273
29. Circular No. 69/2001-Customs, dt. 26-11-2001Admissibility of
All Industry Rates of Drawback to Embroidered Ready-madeGarments
and Quilted Made-upsRegarding
.................................................................................................
274
30. Circular No. 77/2001-Cus., dt. 7-12-2001Market verification
of Ready-made Garments for duty drawback disbursementRegarding
................. 275
31. Circular No. 11/2002-Cus., dt. 11-2-2002All Industry Rate of
Drawback in respect of Ready-made GarmentsRegarding
..................................... 275
32. F.No. 609/24/2002-DBK, dated 24-6-2002Fixation of Brand Rate
of Drawback under the Simplified Scheme.
..............................................................
276
33. Circular No. 58/2002-Cus., dt. 12-9-2002Eligibility of
drawback on the element of SADRegarding
...........................................................................
287
34. Circular No. 72/2002-Cus., dated 1-11-2002Drawback under
section 74 of Customs Act in respect of re-exported goods
.............................................. 288
35. Circular No. 74/2002-Cus., dt. 8-11-2002Deduction of Air
Freight element from f.o.b. valueRegarding
...................................................................
288
36. Circular No. 4/2003-Cus., dt. 21-1-2003Duty drawback rates
for Non-Alloy steel and Alloy steel forgingsRegarding
......................................... 289
37. Circular No. 5/2003-Cus., dt. 21-1-2003Misdeclaration of
rags of leather hunters/whips as leather harness.
............................................................
289
-
CONTENTS xvii
38. Circular No. 7/2003-Cus., dt. 5-2-2003Admissibility of
drawback and Market verification for ascertaining the present
market valueunder Drawback SchemeRegarding
................................................................................................................
290
39. Circular No. 8/2003-Cus., dt. 17-2-2003Acceptance of
self-declaration as to the non-availment of Cenvat facility for
extendingthe duty drawback.
................................................................................................................................................
291
40. Circular No. 9/2003-Cus., dt. 17-2-2003Duty Drawback on
Composite
ItemsRegarding............................................................................................
292
41. Circular No. 10/2003-Cus., dt. 17-2-2003Sanction of All
Industry Rate of Duty Drawback pending fixation of Brand Rate
ofDrawbackRegarding
..........................................................................................................................................
292
42. Circular No. 14/2003-Customs, dt. 6-3-2003Decentralisation
of the work relating to fixation of Brand Rate of drawback under
Rule 6and Rule 7 of the Customs & Central Excise Duties
Drawback Rules, 1995.
................................................ 292
43. Circular No. 24/2003-Cus., dt. 1-4-2003Admissibility of duty
drawback to the supplies effected by DTA Units to SpecialEconomic
ZonesRegarding
...............................................................................................................................
301
44. Circular No. 55/2003-Cus., dt. 25-6-2003Duty drawback rates
for Non-Alloy steel and Alloy steel forgingsRegarding
......................................... 302
45. Circular No. 65/2003-Cus., dt. 28-7-2003Acceptance of
self-declaration as to the non-availment of Cenvat facility for
extendingthe duty drawback.
................................................................................................................................................
302
46. Circular No. 83/2003-Cus., dt. 18-9-2003Fixation of brand
rate of duty drawback by the Central Excise field formations under
Rules 6and 7 of the Customs and Central Excise Duties Drawback
Rules, 1995Removal
ofdifficultiesRegarding..........................................................................................................................................
302
47. Circular No. 89/2003-Cus., dt. 6-10-2003Fixation of brand
rate of duty drawback by the Central Excise field formations under
Rules 6 and 7of the Customs and Central Excise Duties Drawback
Rules, 1995Removal
ofdifficultiesRegarding..........................................................................................................................................
305
48. Circular No. 97/2003-Cus., dt. 14-11-2003Fixation of brand
rate of duty drawback by the Central Excise field formations under
Rules 6 and 7of the Customs and Central Excise Duties Drawback
Rules, 1995Removal
ofdifficultiesRegarding..........................................................................................................................................
306
49. Circular No. 102/2003-Cus., dt. 8-12-2003Attempt to avail
drawback by fictitious/non-existent
companiesRegarding...........................................
307
50. Circular No. 108/2003-Cus., dt. 17-12-2003Fixation of brand
rate of duty drawback by the Central Excise field formations under
Rules 6 and 7of the Customs and Central Excise Duties Drawback
Rules, 1995Removal of difficultiesRegarding 307
51. Circular No. 3/2004-Customs, dt. 12-1-2004Revised All
Industry Rates of Duty Drawback, 2003-2004 in respect of Knitwears
andKnitted GarmentsRegarding
............................................................................................................................
308
52. Circular No. 4/2004-Cus., dt. 16-1-2004Conversion of free
shipping bills into Advance Licence/DEPB/DFRC/Drawback shipping
billsand conversion of shipping bills from one export promotion
scheme to anotherRegarding ................. 309
53. Circular No. 53/2004-Cus., dt. 13-10-2004Waiver of filing GR
forms for exports of value below US $ 25,000 underForeign Exchange
Management RegulationsRegarding
..............................................................................
310
-
xviii CONTENTS
54. Circular No. 2/2005-Cus., dt. 12-1-2005Clearance of imported
metal scrapsProcedureRegarding
.......................................................................
310
55. Circular No. 6/2005-Cus., dt. 3-2-2005Admissibility of Duty
Drawback in respect of supplies effected by DTA Units to
SpecialEconomic ZonesRegarding
...............................................................................................................................
311
56. Circular No. 11/2005-Cus., dt. 3-3-2005Factoring of 2%
Education Cess in Brand Rates and Special Brand Rates of Duty
Drawbackdetermined under Rule 6 and Rule 7 of the Customs &
Central Excise Duties Drawback Rules,1995Regarding
....................................................................................................................................................
312
57. Letter F. No. 609/9/2005-DBK, dt. 9-3-2005Constitution of a
Committee for formulation of All Industry Rates of Duty
Drawback,2005-2006Regarding
...........................................................................................................................................
312
58. Circular No. 19/2005-Cus., dt. 21-3-2005Admissibility of All
Industry Rates of Duty Drawback on Export Goods Manufactured from
outof Inputs, some of which are Non-duty paid
.....................................................................................................
313
59. Circular No. 22/2005-Cus., dt. 2-5-2005All Industry Rates of
Duty Drawback, 2005-06Regarding
...........................................................................
314
60. Circular No. 26/2005-Cus., dt. 8-6-2005Applicability of
drawback on exports in CKD/SKD
conditionRegarding................................................
317
61. Circular No. 27/2005-Cus., dt. 13-6-2005Factoring of duty
incidence on HSD and furnace oil in Brand Rates and Special Brand
Ratesof Duty Drawback determined under Rule 6 and Rule 7 of the
Customs & Central Excise DutiesDrawback Rules, 1995Regarding
.....................................................................................................................
317
62. Circular No. MF(DR) 34/2005 Cus., dt. 5-8-2005Abolition of
various declarations
.........................................................................................................................
318
63. D.O.F. No. 609/110/2005-DBK, dt. 26-8-2005Fixation of Brand
Rate of Duty Drawback
.........................................................................................................
319
64. Circular No. 41/2005-Customs, dt. 28-10-2005Eligibility of
brand rate of duty drawback where inputs used in the manufacture of
exportproducts are imported availing of DEPBClarificationRegarding
........................................................... 320
65. Circular No. 18/2006-Cus., dt. 5-6-2006Levy of special
additional duty of customs (CVD) @ 4% under Export
PromotionSchemeRegarding
...............................................................................................................................................
320
66 CIR NO. 860/18/2007-CX, DT. 22/11/2007Self-sealing of exports
goods Regarding
..........................................................................................................
321
67. CIR NO. 849/07/2007-CX, DT. 19/04/2007Guidelines in respect
of publication of names under section 37E of the Central Excise
Act, 1944. .......... 322
68. CIR. NO. 830/07/2006-CX, DT. 03/07/2006Export
WarehousingExtension of facility to Navi Mumbai in the district
ofThane in the State of MaharashtraReg.
.............................................................................................................
323
69. CIR. NO. 793/26/2004-CX, DT. 02/06/2004Corrigendum to
Circular No.786/19/2004-CX dated 19/05/2004
................................................................
323
70. CIR. NO. 736/52/2003-CX, DT. 11/08/2003Subject: Self-
sealing of export goods
..................................................................................................................
324
-
CONTENTS xix
GENERAL NOTES TO DUTY DRAWBACK
2014-2015....................................................................................
327CIRCULAR TO ALL INDUSTRY RATES OF DUTY DRAWBACK 2014-2015
.......................................... 331SCHEDULE OF DRAWBACK
RATES 2014-15z CHAPTER-1 LIVE ANIMALS
......................................................................................................................
333z CHAPTER-2 MEAT AND EDIBLE MEAT OFFAL
.................................................................................
333z CHAPTER-3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC
INVERTEBRATES....................................................................................................................
334z CHAPTER-4 DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY; EDIBLE
PRODUCTS
OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
.................. 336z CHAPTER-5 PRODUCT OF ANIMAL ORIGIN NOT
ELSEWHERE SPECIFIED OR
INCLUDED...............................................................................................................................
337z CHAPTER-6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE
LIKE;
CUT FLOWERS AND ORNAMENTAL FOLIAGE
......................................................... 339z
CHAPTER-7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND
TUBERS................................. 339z CHAPTER-8 EDIBLE
FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS
.................... 340z CHAPTER-9 COFFEE, TEA, MATE AND SPICES
..................................................................................
342z CHAPTER-10 CEREALS
...................................................................................................................................
342z CHAPTER-11 PRODUCTS OF THE MILLING INDUSTRY; MALT;
STARCHES;
INULIN; WHEAT GLUTEN
.................................................................................................
343z CHAPTER-12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS
GRAINS,
SEEDS AND FRUIT; INDUSTRIAL AND MEDICINAL PLANTS; STRAWAND
FODDER
........................................................................................................................
343
z CHAPTER-13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND
EXTRACTS............ 345z CHAPTER-14 VEGETABLE PLAITING MATERIALS;
VEGETABLE PRODUCTS, NOT
ELSEWHERE SPECIFIED OR INCLUDED
.......................................................................
345z CHAPTER-15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE
PRODUCTS PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
........ 346z CHAPTER-16 PREPARATIONS OF MEAT, OR FISH OR OF
CRUSTACEANS,
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
................................................ 348z CHAPTER-17
SUGARS AND SUGAR CONFECTIONERY
.....................................................................
349z CHAPTER-18 COCOA AND COCOA PREPARATIONS
........................................................................
349z CHAPTER-19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK;
PASTRY
COOKS PRODUCTS
...............................................................................................................
350z CHAPTER-20 PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER
PARTS
OF PLANTS
.............................................................................................................................
351z CHAPTER-21 MISCELLANEOUS EDIBLE PREPARATIONS
.................................................................
352z CHAPTER-22 BEVERAGES, SPIRITS AND VINEGAR
............................................................................
353z CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES;
PREPARED
ANIMAL FODDER
.................................................................................................................
354
PART IIIALL INDUSTRY RATES OF DUTY DRAWBACK2014-15
-
xx CONTENTS
z CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
............................... 356z CHAPTER-25 SALT; SULPHUR;
EARTHS AND STONE; PLASTERING MATERIALS,
LIME AND CEMENT (EXCEPT THE FOLLOWING)
.................................................... 356z CHAPTER
26 ORES, SLAG AND ASH
.......................................................................................................
360z CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF
THEIR
DISTILLATION; BITUMINOUS SUBSTANCES: MINERAL
WAXES.......................... 362z CHAPTER 28 INORGANIC
CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS
OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVEELEMENTS
OR OF ISOTOPES
............................................................................................
364
z CHAPTER-29 ORGANIC CHEMICALS
.......................................................................................................
370z CHAPTER 30 PHARMACEUTICAL PRODUCTS
......................................................................................
384z CHAPTER 31 FERTILIZERS
...........................................................................................................................
388z CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR
DERIVATIVES;
DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS ANDVARNISHES;
PUTTY AND OTHER MASTICS; INKS
................................................... 388
z CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC
OR TOILETPREPARATIONS
.....................................................................................................................
391
z CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING
PREPARATIONS,LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED
WAXES,POLISHING OR SCOURING PREPARATIONS, CANDLES AND
SIMILARARTICLES, MODELLING PASTES, DENTAL WAXES AND
DENTALPREPARATIONS WITH A BASIS OF PLASTER
.............................................................
393
z CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES;
ENZYMES .... 395z CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS;
MATCHES; PYROPHORIC
ALLOYS; CERTAIN COMBUSTIBLE
PREPARATIONS................................................. 397z
CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC
GOODS................................................. 398z CHAPTER
38 MISCELLANEOUS CHEMICAL PRODUCTS
..................................................................
399z CHAPTER 39 PLASTICS AND ARTICLES THEREOF
.............................................................................
405z CHAPTER 40 RUBBER AND ARTICLES THEREOF
................................................................................
411z CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND
LEATHER ............... 414z CHAPTER 42 ARTICLES OF LEATHER;
SADDLERY AND HARNESS, TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT(OTHER
THAN SILKWORM GUT)
...................................................................................
416
z CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
.......................... 419z CHAPTER 44 WOOD AND ARTICLES OF
WOOD; WOOD CHARCOAL........................................ 420z
CHAPTER 45 CORK AND ARTICLES OF CORK
....................................................................................
423z CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER
PLAITING
MATERIALS; BASKETWARE AND WICKERWORK
..................................................... 423z CHAPTER
47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
............................ 423z CHAPTER 48 PAPER AND PAPERBOARD;
ARTICLES OF PAPER PULP, OF PAPER
OR OF PAPERBOARD
..........................................................................................................
423z CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER
PRODUCTS
OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS...
430z CHAPTER 50 SILK
...........................................................................................................................................
432
-
CONTENTS xxi
z CHAPTER 51 WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN
ANDWOVEN FABRICS
..................................................................................................................
432
z CHAPTER 52 COTTON
...................................................................................................................................
435z CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND
WOVEN ..........................
FABRICS OF PAPER
YARN.................................................................................................
438z CHAPTER 54 MAN-MADE FILAMENTS
...................................................................................................
439z CHAPTER 55 MAN MADE STAPLE
FIBRES.............................................................................................
442z CHAPTER 56 WADDING, FELT AND NON-WOVEN; SPECIAL YARNS;
TWINE,
CARDAGE, ROPES AND CABLES AND ARTICLES THEREOF
................................ 446z CHAPTER 57 CARPETS AND OTHER
TEXTILE FLOOR COVERINGS
............................................. 448z CHAPTER 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
TAPESTRIES; TRIMMINGS; EMBROIDERY
.....................................................................
449z CHAPTER 59 IMPREGNATED, COATED, COVERED OR LAMINATED
TEXTILE
FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FORINDUSTRIAL USE
..................................................................................................................
451
z CHAPTER 60 KNITTED OR CROCHETED FABRICS
..............................................................................
453z CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES,
KNITTED OR
CROCHETED
...........................................................................................................................
460z CHAPTER 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT
KNITTED
OR
CROCHETED....................................................................................................................
470z CHAPTER 63 OTHER MADE UP TEXTILES ARTICLES; SETS; WORN
CLOTHING AND
WORN TEXTILE ARTICLES; RAGS
...................................................................................
480z CHAPTER 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH
ARTICLES ................. 483z CHAPTER 65 HEADGEAR AND PARTS
THEREOF
...............................................................................
486z CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS,
RIDING-CROPS
AND PARTS THEREOF
........................................................................................................
487z CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF
FEATHERS
OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
............... 487z CHAPTER 68 ARTICLES OF STONE, PLASTER, CEMENT,
ASBESTOS, MICA OR SIMILAR
MATERIALS
.............................................................................................................................
488z CHAPTER 69 CERAMIC PRODUCTS
..........................................................................................................
491z CHAPTER 70 GLASS AND
GLASSWARE..................................................................................................
494z CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR
SEMI-PRECIOUS
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL,AND
ARTICLES THEREOF; IMITATION JEWELLERY; COIN
................................... 498
z CHAPTER 72 IRON AND STEEL
.................................................................................................................
501z CHAPTER 73 ARTICLES OF IRON OR STEEL
.........................................................................................
504z CHAPTER 74 COPPER AND ARTICLES THEREOF
................................................................................
509z CHAPTER 75 NICKEL AND ARTICLES
THEREOF.................................................................................
511z CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF
......................................................................
511z CHAPTER 78 LEAD AND ARTICLES THEREOF
.....................................................................................
513z CHAPTER 79 ZINC AND ARTICLES THEREOF
......................................................................................
513z CHAPTER 80 TIN AND ARTICLES THEREOF
.........................................................................................
514z CHAPTER 81 OTHER BASE METALS; CERMETS ARTICLES THEREOF
.......................................... 514
-
xxii CONTENTS
z CHAPTER 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF
BASEMETAL; PARTS THEREOF OF BASE METAL
................................................................
515
z CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL
.......................................................... 518z
CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL
APPLIANCES; PARTS THEREOF
.......................................................................................
521z CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS
THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE ANDSOUND
RECORDERS AND REPRODUCERS, AND PARTS ANDACCESSORIES OF SUCH
ARTICLES
................................................................................
537
z CHAPTER 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK
ANDPARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES ANDFITTINGS AND
PARTS THEREOF; MECHANICAL (INCLUDINGELECTRO-MECHANICAL) TRAFFIC
SIGNALING EQUIPMENT OFALL KINDS
..............................................................................................................................
547
z CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY
ROLLING-STOCK,AND PARTS AND ACCESSORIES THEREOF
................................................................
548
z CHAPTER 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
.................................................... 552z CHAPTER
89 SHIPS, BOATS AND FLOATING STRUCTURES
............................................................ 552z
CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTSAND
APPARATUS; PARTS AND ACCESSORIES THEREOF
..................................... 554
z CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF
..................................................... 559z CHAPTER
92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF
SUCH ARTICLES
...............................................................................................................................................
560z CHAPTER 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
................... 562z CHAPTER 94 FURNITURE; BEDDING, MATTRESSES,
MATTRESS SUPPORTS, CUSHIONS
AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTINGFITTINGS, NOT
ELSEWHERE PECIFIED OR INCLUDED; ILLUMINATEDSIGNS, ILLUMINATED NAME
PLATES AND THE LIKE; PREFABRI-CATED BUILDINGS
..............................................................................................................
563
z CHAPTER 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND
ACCESSORIESTHEREOF
..................................................................................................................................
564
z CHAPTER 96 MISCELLANEOUS MANUFACTURED ARTICLES
........................................................ 566z
CHAPTER 97 WORKS OF ART, COLLECTORS PIECES AND ANTIQUES
.................................... 569
-
PART - I
Drawback CommentaryDrawback CommentaryDrawback
CommentaryDrawback CommentaryDrawback Commentary