Drawback - Circulars/Judgements [as attachment below]

Instruction F. No. 609/119/2010-DBK, dated 18-1-2011
Drawback — Guidelines for implementation of Bank Realisation Certificate Module  - have returned undelivered as the recipient/address was non-existent. 

Circular No. 7/2010-Cus., dated 23-3-2010
Hence, drawback would not be payable in cases where export proceeds have not been realised in accordance with the provisions of the Foreign Exchange Management Act, 1999 even if the claim has been settled by ECGC or realisation waived by RBI.

Circular No. 3/2010-Cus., dated 12-2-2010
The essence of this condition is that while the drawback  Schedule is aligned with the Customs Tariff at the 4 digit level, this alignment is not applicable to Artware/Handicraft items

Circular No. 33/2009-Cus., dated 27-11-2009
It is therefore clarified that till a new drawback schedule is notified, silk fabrics with/without embroidery may be extended the same rate as prescribed against the applicable sub headings under heading 5007 of the drawback schedule.

Circular No. 96/2003-Cus., dated 14-11-2003
Acceptance of self-declaration as to the non-availment of Cenvat facility for extending the duty drawback  It has been decided that for the sake of harmony, the readymade garments (knitted/woven) manufacturer-exporters shall also be paid drawback merely on the basis of a self-declaration as to the non-availment of CENVAT facility.

Circular No. 25/2005-Cus., dated 6-6-2005  
In case of manufacturer-exporter, in house test results may be relied upon for the purpose of exports under the various export promotion schemes provided the manufacturer-exporter has been awarded with any of the ISO 9000 series certification. Other provisions of the Circular No. 57/97-Cus., dated 31-10-1997 will apply mutatis-mutandis to such manufacturer-exporter.

Clarifications Circular No. 26/2005-Cus., dated 8-6-2005
The goods exported in CKD/SKD/unassembled condition shall be entitled to the All Industry Rate of  drawback if the same is available on goods when exported in complete/assembled form.

Circular No. 2/2009-Cus., dated 15-1-2009
Only such footwear which cannot be classified under tariff items 6401, 6402, 6403 and 6404 of the drawback Schedule are to be classified under the tariff item 6405.

Circular No. 16/2009-Cus, dated 25-5-2009
Merchant exporters purchasing from market for export entitled to full rate of drawback including Excise portion

Circular No. 5/2009-Cus., dated 2-2-2009
Monitoring realisation of export proceeds — Salient features of Bank Realization Certificate Software.
In addition to the list of pending shipping bills (for which export realization has not been received) indicated by the system, the Commissioners shall also by way of audit, exercise special checks in case of first time exporters, exporters who have taken large amounts of drawback suddenly, sensitive destinations, sensitive products etc. so as to ensure that there is no misuse of the drawback facility. They shall also exercise random audit checks in respect of other exporters to ensure that all export proceeds are realized. During the course of audit, it may also be confirmed on a random basis whether the certificates given by the AD/CA are genuine or not by on the spot verification. A proper record of all such audit checks and the period of audit should be maintained.

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Right Informer,
17 Aug 2011, 00:03
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Right Informer,
17 Aug 2011, 08:08
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