Circular No. ES/209/2021-22 17th November, 2021
URGENT & IMPORTANT
To: Members of the Council
Sub: Inviting data from members for the following-
(a) Determination of RoDTEP Rates for AA/EoU/SEZ exports and
(b) Issues relating to errors or anomalies (for DTA units)
This is with regard to Council’s various circulars issued on the above subject.
In this connection, the Drawback Division, CBIC has requested data for determination of RoDTEP rates for Advance Authorization (AA)/ Export Oriented Unit (EoU)/ Special Economic Zone (SEZ) exports (copy of the letter enclosed) and also data on issues relating to errors or anomalies, if any, arising from the report of the erstwhile RoDTEP Committee (copy of the letter enclosed).
We once again humbly request you to kindly re-send the filled-in Revised Proformas in the requisite format (Proforma–1 for AA/ EoUs/ SEZ exports (refer to Council’s Circular No. ES/194/2021-22 dated 30th October, 2021) and Proforma–2 for anomalies/errors if any in DTA units) (refer to Council’s Circular No. ES/193/2021-22 dated 30th October, 2021) latest by 19th November, 2021 (Friday) at the following email ids – firstname.lastname@example.org; email@example.com; firstname.lastname@example.org and email@example.com) for enabling us to consolidate the proposals and submit the same to the Drawback Division for consideration within the specified time.
Furthermore, please make a note of the following aspects that need to be taken care of while filling the proformas:
- For a particular manufactured export item, the details of all input(s) that are used in the manufacture of all types/styles of that particular export item should be indicated.
- The incidence of duty should be restricted to currently un-refunded –
- duties/taxes/levies at the Central, State and local level, borne on the exported product, including prior stage cumulative indirect taxes on goods and services used in the production of the exported product and
- such indirect duties/taxes/levies on distribution of exported product. An illustrative list of various duties/ taxes/ levies that might remain un-refunded is mentioned in the above link of the letter.
- It may be ensured that only taxes/levies/duties borne on the exported product which are at present not getting refunded/reimbursed under any other mechanism such as Duty Drawback, GST refunds, Central/State Govt. exemptions, subsidy, etc. are taken into account while calculating the tax incidence on the export product.
- Data submitted should pertain to at least five units for each export product so as to be representative of the industry. The units should be carefully selected from amongst the small, medium as well as large manufacturer exporters.
- Data provided should only be of manufacturers/manufacturer exporters in the Domestic Tariff Area as well as AA/EoUs/SEZ and it should be certified by the manufacturer and its Chartered Accountant/Cost Accountant.
- The data should be supported by copies of relevant documents such as tax invoices of inputs used, shipping bills of export products, State Govt. notifications regarding taxes/levies like electricity duty, mandi tax etc.
- The data provided should pertain to only those manufacturers/ units that are ready to have their records and production processes subjected to inspection by Customs/Central Excise Department if required for the purpose of verifying the correctness of information.
- The data being presented should be the actual data for the period October 2019 to March 2020.
- Supporting documents should be provided and certified by the manufacturer as well as your Cost Accountant/Chartered Accountant;
- In case of electricity data, please provide the Electricity Bills.
Members may kindly expedite, since your data will prove beneficial to fix a proper RoDTEP rate for your products.
We solicit your kind support and co-operation in this important matter and look forward to receive the required information at the earliest. Needless to say that your diligent information in this regard will help us to provide enhanced RoDTEP Rate to the Government for its consideration in the coming year.