| 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 22"" 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 percent.
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 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 31 St 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 84.15
to 84.17, 87.43, 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
iffthd? 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 1 % 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 Central
Excise or Deputy Commissioner of Customs or 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 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. 84,15 to 84.17 of the said Table,
are exported alongwith regulators falling under
serial or sub-serial nos. 84.18 or 84.19 of the
said Table, then additional drawback shall be payable
at the rate specified against serial or sub-serial
nos. 84.18 or 84.19 of the said Table. |
| 10. |
If
bicycles or cycle rickshaws, assembled or unassembled
falling under serial or sub-serial 87.43, 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, 85.28, 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, and if
contents of its constituent materials such as iron,
glass, copper, zinc, brass or any other metal or
non-metal are visibly distinguishable and their
weights are unambigously verifiable, the rates of
drawback applicable to such materials can be extended
to the composite article according to net content
of such materials. |
