This has reference to our circular dated 11th August 2020 Requesting data for determination of ceiling rates under the scheme for Remission of Duties and Taxes on Exported Products (RoDTEP).
Please note till date we have received data only from 20 members in the specified formats (R1, R2 & R3) which is duly submitted to DBK Division, CBIC, DOR for consideration while determining rates/ ceiling for those products.
As informed earlier, Council had received letter from DBK Division, DOR dated 05.08.2020 regarding constitution of RoDTEP Committee by the Government. Further, we received letter from DBK Division, DOR dated 10th August 2020 requesting data for determination of ceiling rates under the scheme for Remission of Duties and Taxes on Exported Products (RoDTEP). This was conveyed to the members vide our previous circular.
We now understand during interaction with OSD-DBK Division, DOR that the data in specified formats duly certified by Chartered Accountant/ Cost Accountant be submitted latest by 24th September 2020.
In view of the same, we once again urge the members to expedite submission of data if they are working on it.
While providing the data, its reiterated that care should be taken regarding the following aspects:
(a) Data provided should be complete for the exports made during the period 01.10.2019 to 31.03.2020. For a particular manufactured export item, the details of all input(s) that are used in the manufacture of all types/styles of that particular export item should be indicated.
(b) The incidence of duty should be restricted to currently un-refunded (i) duties/taxes/levies at the Central, State and local level, borne on the exported product, including prior stage cumulative indirect taxes on goods and services used in the production of the exported product and (ii) such indirect duties/taxes/levies on distribution of exported product. An illustrative list of various duties/ taxes/ levies that might remains unrefunded is attached as Annexure.
(c) It may be ensured that only taxes/levies/duties borne on the exported product which are at present not getting refunded/reimbursed under any other mechanism such as Duty Drawback, GST refunds, Central/State Govt. exemptions, subsidy, etc. are taken into account while calculating the tax incidence on the export product.
(d) Data submitted should pertain to at least five units for each export product so as to be representative of the industry. The units should be carefully selected from amongst the small, medium as well as large manufacturer exporters.
(e) Data provided should only be of manufacturers/ manufacturer exporters in the domestic tariff area and it should be certified by the manufacturer and its Chartered Accountant/ Cost Accountant.
(f) The data should be supported by copies of relevant documents such as tax invoices of inputs used, shipping bills of export product, State Govt. notifications regarding taxes/levies like electricity duty, mandi tax etc.
(g). Data provided should be from manufacturer/ Units which are willing to get their data subjected to verification by authorities to check correct ness, if required.
The communication from DBK Division, CBIC dated 10th August 2020 along with formats (R1, R2 & R3) is enclosed for your reference.
Considering the importance of this exercise to determine RoDTEP rates, members are once again requested to provide the data in specified formats, duly certified to the council at the earliest for examination and onward submission to OSD-DBK Division, DOR.
Your timely replies/ information be sent to us on email id's: firstname.lastname@example.org, email@example.com, firstname.lastname@example.org & email@example.com for for doing the needful.
S G Bharadi