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Notification
No.26/2003 - Customs (N.T.) dated April 1, 2003
G.S.R. 276
(E). In exercise of the powers
conferred by rule 3, read with rule 4, of the Customs and Central Excise
Duties Drawback Rules, 1995 (hereinafter referred to as the said rules)
and in supersession of the notification of the Government of India in the
erstwhile Ministry of Finance (Department of Revenue), No. 33/2002-Customs
(N.T.), dated the 29th May, 2002, the Central Government hereby determines
the rates of drawback as specified in the Table annexed hereto
(hereinafter referred to as the said Table), subject to the conditions
specified in the General Notes hereunder, namely:-
GENERAL
NOTES:
1.Drawback at the rates specified in the said Table shall be applicable only
if the procedural requirements for claiming drawback as specified in rules
11, 12 and 13 of the said rules, unless otherwise relaxed by the competent
authority, are satisfied.
2.
The rates of drawback specified in the said Table shall not be applicable
to export of a commodity or product if such commodity or product is-
(a)
manufactured partly or wholly in a warehouse under section 65 of the
Customs Act, 1962 (52 of 1962),
(b) manufactured
or exported in discharge of export obligation against an Advance Licence
issued under the Duty Exemption Scheme of the relevant Export and Import
Policy :
Provided that where exports are made against Advance Licences issued on or
after 1st April, 1997, in discharge of export obligations in terms of
notification No. 31/97 - Customs, dated the 1st April,1997, or against
Duty Free Replenishment Certificate Licence issued in terms of
notification No. 48/2000-Customs, dated the 25th April, 2000, or against
Duty Free Replenishment Certificate Licence issued in terms of
notification No. 46/2002-Customs, dated the 22nd April, 2002,
drawback at the rate equivalent to Central Excise allocation of rate of
drawback specified in the said Table shall be admissible subject to the
conditions specified therein;
(c)
manufactured or exported by a unit licensed as hundred per cent. Export
oriented unit in terms of the provisions of the relevant Import and Export
Policy;
(d)
manufactured or exported by any of the units situated in free trade zones
or export processing zones or special economic zone;
(e)
manufactured or exported by availing the rebate of duty paid on materials
used in the manufacture or processing of such commodity or product in
terms of rule 18 of the Central Excise Rules, 2002;
(f)
manufactured or exported in terms of sub-rule (2) of rule 19 of the
Central Excise Rules, 2002;
(g)
manufactured or exported availing of the facility under the Duty
Entitlement Pass Book Scheme as contained in paragraph 7.14, read with
paragraph 7.17 of the Export and Import Policy 1997-2002 and manufactured
or exported availing of the facility under the Duty Entitlement Pass Book
Scheme as contained in paragraph 4.3, of the Export and Import Policy
2002-2007, notified under section 5 of the Foreign Trade (Development and
Regulation) Act, 1992 (22 of 1992), read with paragraph 4.37 of the Hand
Book of Procedures (Volume 1) issued in pursuance of the provisions of
paragraph 2.4 of the said policy and that shall remain in force until 31st
March, 2007.
3.
Where the export product is not specifically covered by the description of
goods in the said Table, the rate of drawback may be fixed, on an
application by an individual manufacturer or exporter in accordance with
the Customs and Central Excise Duties Drawback Rules, 1995.
4.The rates of drawback specified against the various serial or sub-serial
numbers in the said Table in specific terms or on ad valorem basis,
unless otherwise specifically provided, are inclusive of drawback for
packing materials used, if any.
5.The goods covered by serial or sub-serial numbers 84.13 to 84.15, 87.44,
87.45 and 87.46 in the said Table when exported in completely knocked down
or semi -knocked down condition, by deletion of certain components or
assemblies, the drawback indicated in the relevant serial or sub-serial
numbers shall be payable on such goods, subject to the condition that the
free on board value of such goods exported is not less than 80% of the
free on board value of the completely assembled unit, and for this
purpose, the exporter shall produce evidence, to the satisfaction of the
Deputy Commissioner of Customs or Assistant Commissioner of Customs, as
the case may be, of the contemporary free on board value of the relevant
completely assembled units.
6.The term "dyed", wherever used in the said Table in relation to
textile materials, would include yarn or piece dyed or predominantly
printed or coloured in the body.
7.Wherever specific rates have been provided against any serial or
sub-serial number in the said Table, the drawback shall be payable only if
the amount is one per cent or more of free on board value, except where
the amount of drawback per shipment exceeds five hundred rupees.
8.
The expression "when CENVAT facility has not been availed", used
in the said Table, shall mean that the exporter has to satisfy the
following conditions, namely :-
(i)
The exporter declares, and if necessary, establishes to the satisfaction
of the Assistant Commissioner of Customs or Assistant Commissioner of
Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of
Central Excise, as the case may be, that no CENVAT facility has been
availed for any of the inputs used in the manufacture of the export
product;
(ii)
if the goods are exported under bond or claim for rebate of duty of
central excise, a certificate from the Superintendent of Customs or
Superintendent of Central Excise in-charge of the factory of production,
to the effect that no CENVAT facility has been availed for the goods under
export, is produced:
Provided that in the case of exports of handloom products or
handicrafts(including handicrafts of brass artware) or finished leather
and other export products which are unconditionally exempt from the duty
of central excise, the certificate regarding non-availment of CENVAT
facility shall not be required.
9.
In a case where electric fans, falling under serial or sub-serial nos.
84.13 to 84.15 of the said Table, are exported alongwith regulators
falling under serial or sub-serial nos. 84.16 or 84.17 of the said Table,
then additional drawback shall be payable at the rate specified against
serial or sub-serial nos. 84.16 or 84.17 of the said Table.
10.
If bicycles or cycle rickshaws, assembled or unassembled falling under
serial or sub-serial 87.44, 87.45 and 87.46 of the said Table, are
exported alongwith extra accessories as specified under serial or
sub-serial numbers 40.01, 40.02, 40.03, 70.01, 73.08, 73.16, 73.18, 82.02,
85.22, and 87.47 to 87.114 of the said Table, then additional drawback
shall be payable at the rate specified against the serial or sub-serial
number relating to such accessories.
11.
Whenever a composite article is exported for which any specific rate has
not been provided in the Table , the rates of drawback applicable to
various constituent materials can be extended to the composite article
according to net content of such materials on the basis of a
self-declaration to be furnished by the exporter to this effect. In cases
of doubt or where there is any information contrary to the declarations,
the proper officer of customs shall cause a verification of such
declarations.
2.
All claims for duty drawback shall be filed with reference to serial or
sub-serial number shown in column 1 only.
3.
This Notification shall
come into effect from 7th April, 2003.
Alok
Jha
Under Secretary to the Government of India
F.No.609/40/2003-DBK
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