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CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)
Jhansi Castle 4th Fl., 7 Cooperage Road, Mumbai - 400 001.India.
Tel : +91 22 22021288 / * Fax : +91 22 22026684 *
E-mail : info@chemexcil.v.in Web : https://chemexcil.in
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EPC/LIC/DBK_CVD |
19th Dec 2017 |
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ALL MEMBERS OF THE COUNCIL
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DBK
Refund/Claim of Countervailing duty as Duty Drawback
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Dear Members ,
The Central Board of Excise and Customs (CBEC) has issued circular no. 49/2017 dated 12/12/2017 regarding Refund/Claim of Countervailing duty as Duty Drawback.
After Considering CBEC Circular No. 106/95-Customs dated 11.10.1995 and Circular No. 23/2015-Customs dated 29.09.2015 regarding refund/ claim of Anti-Dumping Duty and Safeguard Duties as Duty Drawback respectively, the CBEC has clarified the following:
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Since Countervailing Duties are not taken into consideration while fixing All Industry Rates of Duty Drawback, the Drawback of such Countervailing Duties can be claimed under an application for Brand Rate under Rule 6 or Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 and/or the Customs and Central Excise Duties Drawback Rules, 2017, as the case may be. This would necessarily mean that drawback shall be admissible only where the inputs that suffered Countervailing Duties were actually used in the goods exported as confirmed by the verification conducted for fixation of Brand Rate.
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Where imported goods subject to Countervailing Duties are exported out of the country as such, then the Drawback payable under Section 74 of the Customs Act, 1962 would also include the incidence of Countervailing Duties as part of total duties paid, subject to fulfilment of other conditions.
The exporter will have to apply for brand rate application to O/o Principle Commissioner of Customs or Commissioner of Customs, as the case may be, having jurisdiction over the place of exports.
CBEC circular 49/2017 dated 12/12/2017 and the corresponding JNCH (Nhava Sheva) Public Notice No. 158/17 dated 18/12/2017 are available for download using below links respectively-
http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/circ49-2017cs.pdf
http://164.100.155.199/pdf/PN-2017/PN_158(e).pdf
Members are requested to take note of the same and do the needful accordingly. For further information in this regard, you may contact the respective customs house and take the application forward. Persistent issues faced, if any, may be brought to our notice on e-mail id’s- deepak.gupta@chemexcil.gov.in & balani.lic@chemexcil.gov.in .
Thanking you,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL
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