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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 Floor, 7 Cooperage Road, Mumbai - 400 001.India.
Tel : +91 22 22021288 / * Fax : +91 22 22026684
* E-mail : info@chemexcil.gov.in Web : https://chemexcil.gov.in
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EPC/LIC/DBK_2018
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07/12/2018
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ALL THE MEMBERS OF THE COUNCIL
Very Important
Revised All Industry Rates of Duty Drawback
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Dear Members,
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We are pleased to inform you that Ministry of Finance, Department of Revenue, Government of India has notified Revised All Industry Rates of Duty Drawback.
In this regard, Government has issued Notification no. 95/2018-Cus (NT) Dated 06.12.2018 regarding changes in All Industry Rates (AIRs) of DBK. This notification shall come into force on the 19th day of December, 2018.
The revised AIR DBK rates for few items (under our purview) have been increased in Chapter 29, 32, 33, 38 etc.
For the sake of convenience of members, the gist of revised AIR DBK rates for items under CHEMEXCIL purview is provided as follows:
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Chapter
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AIR DBK Revised Rate
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Chapter 28
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DBK Rates remain at 1.1 %
(with exception of few items with NIL rate)
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Chapter 29
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DBK Rate for most of the items remains at 1.5% with the exception of following items:
Tariff Item |
Description of goods
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Unit
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Drawback
Rate
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Drawback cap
per unit in Rs.
(T)
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(1)
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(2)
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(3)
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(4)
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(5)
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290401
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4,4- Dinitrostilbene 2,2- disulphonic acid
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1.9%
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290701
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Para Cresol
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1.7%
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292101
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4,4 DiaminoDiphenylSulfone
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Kg
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3.2%
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25.8
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292102
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Ortho Chloro Para Nitro Aniline
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Kg
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2.7%
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6.6
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Chapter 32
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DBK Rate for most of the items remains at 1.5% with the exception of following items:
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Tariff Item
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Description of goods
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Unit
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Drawback
Rate
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Drawback cap
per unit in Rs.
(T)
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(1)
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(2)
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(3)
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(4)
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(5)
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320401
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AZO Black Dix (Acid Black)
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1.8%
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320402
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Reactive dyes
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Kg
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2.8%
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13.1
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320403
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Pigment violet
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Kg
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2.5%
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73.3
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320404
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Yellow 3 (Food colouring agent, Sunset Yellow)
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1.9%
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320405
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Sulphur black(Sulphur based colouring matter)
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Kg
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2.2%
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3.4
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320406
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Solvent black (Solvent based colouring matter)
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1.9%
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320407
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Optical brightener (Optical whitening agent)
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Kg
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2.4%
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13.5
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Chapter 33
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The DBK rates in this chapter for items remain unchanged (0.15 to 1.5%) with exception of following items:
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Tariff Item
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Description of goods
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Unit
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Drawback
Rate
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Drawback cap
per unit in Rs.
(T)
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(1)
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(2)
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(3)
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(4)
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(5)
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3302
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Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages
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330201
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Synthetic Perfumery Compounds
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1.5%
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330299
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Others
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0.15%
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3307
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Pre-shave, shaving or after-shave preparations,
personal deodorants, bath prepara-tions, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, prepared room deodorisers, whether or not perfumed or having disinfectant properties
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330701
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Perfumed Agarbatti / Incense sticks / Dhoop / Loban
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Kg
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3.9%
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22.3
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Chapter 34
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DBK Rate for all tariff lines in this chapter is 1.5%
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Chapter 38
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DBK Rate for most of the items remain at 1.5% with exception of following item:
Tariff Item |
Description of goods
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Unit
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Drawback
Rate
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Drawback cap
per unit in Rs.
(T)
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(1)
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(2)
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(3)
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(4)
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(5)
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380801
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2,4-Dichloro Phenoxy Acetic Acid
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Kg
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4.2%
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7.4
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Important Notes and conditions:
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The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975.
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The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be.
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The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).
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The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.
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Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.
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The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is –
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Manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);
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Manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy : Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016- Customs, dated 13th August, 2016, the rates of drawback pecified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4) and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table annexed hereto; manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy;
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manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones
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manufactured or exported availing the benefit of the notification No. 2/1997 -Customs, dated 1st April, 1997
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All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible.
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This notification (Notification no. 95/2018-Cus (NT) Dated 06.12.2018) shall come into force on the 19th day of December, 2018.
For full text of the AIR Drawback Schedule and above-said Notification, please use below links:-
http://cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2018/cs-nt2018/csnt95-2018.pdf;jsessionid=C2C8CE81BFAEC19BA1AECF4513DE7EDB
Members are requested to take note of new provisions/ Rates in Duty Drawback. You can also mail send your feed-back on ed@chemexcil.gov.in & deepak.gupta@chemexcil.gov.in
Thanking You,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL
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