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Handbook on Duty Drawback 2019-2020

Handbook on Duty Drawback 2019-2020

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Covering
All Industry Rate of Duty Drawback, 2019-2020
vide Notification No. 07/2020
Cus. (NT), Dated 28-01-2020
w.e.f. 04-02-2020
Customs and Central Excise
Duties Drawback Rules, 2017

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Description
The new All - Industry Rate of drawback of excise duties on a few products and customs duties paid on imported materials used in export products has been notified vide Notification No. 7/2020—Cus (N.T.), dated 28th Jan., 2020 and these rates will come into force on and from 4.2.2020 .The new rates are given in Part III of the Book. This volume contains the Schedule to the above Notification giving the revised AIR of drawback and also updations on the related topics in various chapters. Vide its Circular dated 12.12.2017, the Board has already clarified that countervailing duty paid on imported goods can be claimed as drawback u/ s 75 of the Customs Act by applying for brand rate. Even countervailing duties paid on imported goods when exported can be claimed as drawback u/s 74 in case of re-export of imported commodities.
Salient features of the new AIRs of drawback are :
(i)     each tariff item in the Schedule to the Notification has been provided with one AIR
        specified under column (4) with caps under column (5) in the Schedule. For claiming
        these AIRs, the relevant tariff items have to be suffixed with suffix 'B' e.g. for export of
        goods covered under tariff item (TI) 610901, the drawback serial no. should be declared
        as 610901B;
(ii)    an alternative AIRs on articles of apparel and clothing accessories of Chapters 61
        and 62 of the Schedule exported under the Special Advance Authorization in discharge
         of export obligations in terms of Notification No. 45/2016-Customs, dated 13.08.2016 is
        also given in the Table annexed to the notification. For claiming these alternative AIRs, the
        relevant tariff item has to be suffixed with suffix 'D' instead of the usual suffix 'B';
(iii)   The AIR of Duty Drawback for certain items of marine products and seafood (Chapter 3,
        15, 16, 23) chemicals (Chapter 29), finished and lining leather, leather articles and footwear
        (Chapters 41, 42 and 64), cotton NS mmf textiles (Chapters 50 to 60), made ups ( Chapter 63)
        and glass and glass ware (Chapter 70) have been increased taking into account various factors
        such as change in duty structure, change in prices (GIF) of imported inputs and FOB of export
        goods, change in import intensity of inputs, etc.;
(iv)  AIR has been rationalized on certain items like bicycle tubes, wool yarn/fabrics/readymade
       garaments etc on account of various reasons viz. change in BCD rates, change in prices (GIF) of
       imported inputs and FOB of export goods and change in import intensity of inputs etc.;
(v)   31 new tariff items have been introduced; 10 tariff items under Chapter 64 operating under
        section 65 of the Customs Act,1962 have been deleted as no drawback is admissible for such
        goods;
(vi)   Appropriate caps have been provided wherever felt necessary to prescribe upper limit of Duty
        drawback. For some items caps have been removed.
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Contents
Part I Drawback Commentary

1.    Duty Drawback-Background
2.    Drawback of Customs Duties paid on Re-exports of Imported Goods
3.    Drawback under the Customs, Central Excise Duties Drawback Rules, 2017
4.    All Industry Rates of Drawback Under Drawback Rules, 2017
5.    Procedure for Claiming Drawback under all Industry Rate of Drawback
6.    Brand Rate of Drawback
7.    Prohibition/Regulation of Drawback in Certain Cases
8.    Drawback in Case of Deemed Exports
9.    Duty Drawback Scheme - Other Aspects
10.  Drawback of Duty on Fuels Procured from Domestic Oil Companies by EOUs
11.   Disputes/Litigations/Judicial Rulings in Drawback Matters
12.  Reimbursement of Duty in Lieu of Drawback for Supply of Goods to SEZ Developers
13.  Rebate of State levies on export of Garments
Part II - Duty Drawback Scheme Policy Circulars
1 to 70
Part III - All Industry Rates of Duty Drawback 2019-20
General Notes to Duty Drawback 2019-20
Circular to all Industry Rates of Duty Drawback 2019-2020
Schedule of Drawback Rates 2019-20
Chapters 1 to 97
Part IV Drawback Rates for Exports under Special Advance Authorisation Scheme w.e.f. 4-2-2020
1. Articles of Apparel and Clothing Accessories, Knitted or Crocheted
2. Articles of Apparel and Clothing Accessories, not Knitted or Crocheted
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Author Details
R. Krishnan
: Advocate, Customs , Excise & Service Tax, N. Delhi
R. Parthasarathy : Consultant, Customs , Excise & Service Tax, Chennai
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