Procedure for claiming Deemed Exports Drawback & Terminal Excise Duty Refund / Exemption from payment of Terminal Excise Duty
Para 8.3.3 of the Handbook Of Procedure (HOP) states,
Where All Industry Rate of Drawback is not available or same is less than 4/5th of duties actually paid on materials or components used in production or manufacture of the said goods, exporter / supplier may apply for fixation of brand rate in application form as given in ANF 8 to RA or DC.
Now this is changed to
Where All Industry Rate of Drawback is not available or same is less than 4/5 th of duties actually paid on materials or components used in production or manufacture of the said goods, an application in ANF 8 along with prescribed documents may be made to RA or DC, for fixation of brand rate. Recipient may claim benefits on production of a suitable disclaimer from supplier along with a self declaration in Appendix 22 C of HBP Vol. I regarding non- availment of CENVAT credit in addition to prescribed documents”.
DGFT PN NO. 105 (RE-07)/2004-2009 Dated: February 6, 2008