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No.14/005/012/2003
Sept 25, 2003
Members of the Council
Dear Members,
We append below a copy of Customs Circular No.83/3003 dated 18.09.2003 issued by Department of Revenue, Ministry of Finance, New Delhi, in connection with the fixation of brand rate of duty drawback by the Central Excise field formations.
In the said circular, it has been clarified that while computing the Brand rate of DBK for leather products, the All Industry Rates available on finished leather / lining leather have to be taken into account on the consumption of finished / lining leather in the leather products.
It has also been decided in the said circular, that the proposal for fixation of Brand rate of DBK involving more than Rs.5 lakhs without any limit shall be approved by the Additional / Joint Commissioner of Central Excise.
This is for your information and reference.
Thanking you,
Yours faithfully
K Abdul Sattar Khan
Asst Director
Circular
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