Circular No. ES/160/2019-20 5th October, 2019
To: Members of the Council
Sub.: Request for views/ suggestions and data for review of All Industry Rates (AIR) of Duty Drawback for the year 2019
As you are aware, the All Industry Rates of Duty Drawback are revised and notified by the Government every year. The Council submits a detailed proposal to the Government every year for an increase in the Drawback rates for MMF Textile products.
Now, the Government has again sought inputs from the Council to review the existing Duty Drawback rates. In this regard, please note the following:
Data provided should be pertaining to exports during the period from January 2019 to June 2019 and should be related to exports, domestic purchase of inputs and imported inputs.
The incidence of duty should be restricted to Customs duty on the inputs and Central Excise duty on petroleum products as specified in Schedule– IV of the Central Excise Act, 1944.
The incidence of other taxes/duties such as GST, States/UT taxes, etc. should not be included for calculation of total incidence of duties for the purpose of duty drawback scheme.
The data provided should be of manufacturers / manufacturer exporters and it should be certified by the manufacturer and its Chartered Accountant / Cost Accountant.
Data submitted should pertain to atleast five units for each product so as be representatives of the Industry. The units should be selected from amongst the Small, Medium as well as Large manufacturer exporters.
The data must be supported by copies of Shipping bills, Bills of Entry of imported inputs and relevant Central Excise Invoices etc.
The data provided should pertain to only those manufacturers/units that are ready to have their records and production processes inspected by Customs/Central Excise Department if required for the purpose of verifying the correctness of information.
Members may kindly send us the details as per the attached formats - Format I (A) & (B) along with copies of relevant supporting documents at the following email ids (firstname.lastname@example.org/ email@example.com) latest by 11th October, 2019 for enabling us to consolidate the proposals and submit the same to the Drawback Division for consideration. Also, you may send us information on any anomaly which has been noticed in the Drawback schedule with reference to the description of the products or the rates which needs to be rectified. In addition to the above, your views/suggestions for rationalisation of entries in the AIR Drawback Schedule, including for those tariff items where specific data has not been provided earlier, may also be sent along with justification.
Members may kindly make a note of the above and do the needful at the earliest, since the work is time bound and needs to be completed within a definite time frame.