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The Customs, Central Excise Duties and Service Tax
Drawback (Amendment) Rules, 2006.
Notification No. 37/1995 - Customs (N.T.) dated
26/05/1995;
amended by
Notification No. 63/95-Customs (N.T.) dated
20-10-95;
Notification No. 72/1995 - Cus. (N.T.) dated
06/12/1995;
Notification No. 53/1995 - Cus. & C.E. dated
15/09/1995;
Notification No. 48/1996 - Cus. & C.E. dated
22/10/1996;
Notification No. 54/1996- Cus. & C.E. dated
31/10/1996;
Notification No. 32/1998 - Customs (N.T.) dated
02//06/1998;
Notification No. 29/1999 - Customs (N.T.) dated
11//05/1999;
Notification No. 15/1999 - Cus. & C.E. (N.T.)
dated 09//02/1999;
Notification No. 20/2003 - Customs (N.T.) dated
03/03/2003;
Notification No. 19/2003 - Customs (N.T.) dated
03/03/2003
Notification No. 14/2004 - Customs (N.T.) dated
06/02/2004;
Notification No. 10/2006 - Customs (N.T.) dated
15/02/2006;
Notification No. 80/2006- Customs (N.T.) dated
13/07/2006;
Notification No. 64/2008- Customs (N.T.) dated
29/05/2008.
1. Short title and commencement - (1)
These rules may be called the Customs, Central Excise Duties and
Service Tax Drawback Rules, 1995.
(2) Save as
expressly provided otherwise, these rules shall come into force
on the date of their publication in the Official Gazette.
(Short title and commencement has been
substituted vide Notification No. 80/2006 - Customs (N.T.)
dated 13/07/2006)
(Short title and commencement has
been substituted vide Notification No. 10/2006 - Customs (N.T.)
dated 15/02/2006)
(Short title and commencement has
been substituted vide Notification No. 14/2004 - Customs (N.T.)
dated 06/02/2004)
(Short title and commencement has
been substituted vide Notification No .20/2003 - Customs (N.T.)
dated 03/03/2003)
(Short title and commencement has
been substituted vide Notification No. 19/2003 - Customs (N.T.)
dated 03/03/2003)
2. Definitions. - In these
rules, unless the context otherwise requires, -
(a) "drawback" in relation to any goods manufactured in India
and exported, means the rebate of duty or tax, as the case may
be, chargeable on any imported materials or excisable materials
used or taxable services used as input services in the
manufacture of such goods;
(b) "excisable
material" means any material produced or manufactured in
India subject to a duty of excise under the Central Excises and
Salt Act, 1944 (1 of 1944);
(c)
"export", with its grammatical variations and cognate
expressions, means taking out of India to a place outside India
or taking out from a place in Domestic Tariff Area (DTA) to a
special economic zone and includes loading of provisions or
store or equipment for use on board a vessel or aircraft
proceeding to a foreign port;
(In rule
2,clause(c),has been substituted vide Notification No.
19/2003 - Customs (N.T.) dated 03/03/2003)
(d) "imported material" means any material
imported into India and on which duty is chargeable under the
Customs Act, 1962 (52 of 1962);
(da) "input
service" shall have the same meaning as is assigned to it in the
CENVAT Credit Rules, 2004.
(e)
"manufacture" includes processing of or any other
operation carried out on goods, and the term manufacturer shall
be construed accordingly.
3. Drawback. - (1) Subject to
the provisions of -
(a) the Customs Act, 1962 (52 of 1962) and the rules made
thereunder,
(b) the Central Excises and Salt
Act, 1944 (1 of 1944) and the rules made thereunder,
(bb) the Finance Act, 1994( 32 of 1994), and the rules made
thereunder; and
(c) these rules,a drawback may be
allowed on the export of goods at such amount, or at such rates,
as may be determined by the Central Government:
Provided that where any goods are produced or manufactured from
imported materials or excisable materials or by using any
taxable services as input services, on some of which only the
duty or tax chargeable thereon has been paid and not on the
rest, or only a part of the duty or tax chargeable has been
paid; or the duty or tax paid has been rebated or refunded in
whole or in part or given as credit, under any of the provisions
of the Customs Act, 1962 (52 of 1962) and the rules made
thereunder, or of the Central Excise Act, 1944 ( 1 of 1944) and
the rules made thereunder, or of the Finance Act, 1994 ( 32 of
1994) and the rules made thereunder, the drawback admissible on
the said goods shall be reduced taking into account the lesser
duty or tax paid or the rebate, refund or credit obtained:
Provided further that no drawback shall be allowed -
(i) if the said goods, except tea chests used as packing
material for export of blended tea, have been taken into use
after manufacture;
(ii) if the said goods are
produced or manufactured, using imported materials or excisable
materials or taxable services in respect of which duties or
taxes have not been paid; or;
(iii) on jute
batching oil used in the manufacture of export goods, namely,
jute (including Bimlipatam jute or mesta fibre), yarn, twist,
twine, thread, cords and ropes;
(iv) if the said
goods, being packing materials have been used in or in relation
to the export of -
(1) jute yarn (including
Bimlipatam jute or mesta fibre), twist, twine, thread and ropes
in which jute yarn predominates in weight;
(2)
jute fabrics (including Bimlipatam jute or mesta fibre), in
which jute predominates in weight;
(3) jute
manufactures not elsewhere specified (including Bimlipatam jute
or mesta fibre) in which jute predominates in weight.
(v) on any of the goods falling within Chapter 72 or
heading 1006 or 2523 of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975).
[Inserted vide
Notification No. 64/2008-Customs (N.T.), dated 29-05-2008]
(2) In determining the amount or rate of
drawback under this rule, the Central Government shall have
regard to, -
(a) the average quantity or value of each class or description
of the materials from which a particular class of goods is
ordinarily produced or manufactured in India;
(b) the average quantity or value of the imported materials or
excisable materials used for production or manufacture in India
of a particular class of goods;
(c) the average
amount of duties paid on imported materials or excisable
materials used in the manufacture of semis, components and
intermediate products which are used in the manufacture of
goods;
(d) the average amount of duties paid on
materials wasted in the process of manufacture and catalytic
agents:
Provided that if any such waste or
catalytic agent is re-used in any process of manufacture or is
sold, the average amount of duties on the waste or catalytic
agent re-used or sold shall also be deducted;
(e) the average amount of duties paid on imported materials or
excisable materials used for containing or, packing the export
goods;
(ea) the average amount of tax paid on
taxable services which are used as input services for the
manufacturing or processing or for containing or packing the
export goods.
(f) any other information which the
Central Government may consider relevant or useful for the
purpose.
4. Revision of rates. - The Central Government
may revise amount or rates determined under rule 3.
5. Determination of date from
which the amount or rate of drawback is to come into force and
the effective date for application of amount or rate of
drawback. - (1) The Central Government may specify the period
upto which any amount or rate of drawback determined under rule 3
or revised under rule 4, as the case may be, shall be in force.
(2) Where the amount or rate of drawback is allowed with
retrospective effect, such amount or rate shall be allowed from
such date as may be specified by the Central Government by
notification in the Official Gazette which shall not be earlier
than the date of changes in the rates of duty on inputs or tax on
input services used in the export goods.
(3) The
provisions of section 16, or sub-section (2) of section 83, of
the Customs Act, 1962 (52 of 1962) shall determine the amount or
rate of drawback applicable to any goods exported under these
rules. 6. Cases where amount or
rate of drawback has not been determined. -
(1)(a) Where no amount or rate of drawback has been determined in
respect of any goods, any manufacturer or exporter of such
goods may, within sixty days from the date relevant for the
applicability of the amount or rate of drawback in terms of
sub-rule (3) of rule (5), apply in writing to the Commissioner of
Central Excise or the Commissioner of Customs and Central Excise,
having jurisdiction over the manufacturing unit, of the
manufacturer or, of the supporting manufacturer, as the
case may be, for determination of the amount or rate of drawback
thereof stating all the relevant facts including the proportion
in which the materials or components or inputs services are used
in the production or manufacture of goods and the duties paid on
such materials or components or the tax paid on input services:
Provided that such Commissioner of Central Excise or the
Commissioner of Customs and Central Excise, as the case may be,
may, if he is satisfied that the manufacturer or exporter
was prevented by sufficient cause from filing the application
within the aforesaid time allow such manufacturer or
exporter to file such application within a further a period of
thirty day;
(In sub-rule 1 clause (a), has
been substituted vide Notification No. 20/2003 - customs (N.T.)
dated 03/03/2003)
(b) On receipt of an application under clause (a) the
Commissioner of Central Excise or the Commissioner of Customs and
Central Excise, as the case may be shall, after making or causing
to be made such inquiry as it deems fit, determine the amount or
rate of drawback in respect of such goods.
(In sub-rule 1 clause (b) has been substituted vide Notification
No.20/2003 - customs (N.T.) dated
03/03/2003)
(2)(a) Where a manufacturer or exporter desires that he
may be granted drawback provisionally, he may, while making an
application under clause (a) of sub-rule (1) apply in writing to
the Commissioner of Central Excise or the Commissioner of Customs
and Central Excise, as the case may be that a provisional amount
be granted to him towards drawback on the export of such goods
pending determination of the amount or rate of drawback under
clause (b) of that sub-rule.
(In sub-rule
2 clause (a) has been substituted vide Notification No.20/2003
- customs (N.T.) dated 03/03/2003)
(b) The Commissioner of Central Excise or the
Commissioner of Customs and Central Excise, as the case may be,
may, after considering the application, allow provisionally
payment of an amount not exceeding the amount claimed by the
manufacturer or exporter in respect of such export:
Provided that the Commissioner of Central Excise or the
Commissioner of Customs and Central Excise, as the case may be,
may, for the purpose of allowing provisional payment of drawback
in respect of such export, require the manufacturer or
exporter to enter into a general bond for such amount, and
subject to such conditions, as he may direct; or to enter into a
bond for an amount not exceeding the full amount claimed by such
manufacturer or exporter as drawback in respect of a
particular consignment and binding himself,-
(i)
to refund the amount so allowed provisionally, if for any reason,
it is found the duty drawback was not admissible; or
(ii) to refund the excess, if any, paid to such
manufacturer or exporter provisionally if it is found that
a lower amount was payable as duty drawback:
Provided further that when the amount or rate of drawback payable
on such goods is finally determined, the amount provisionally
paid to such manufacturer or exporter shall be adjusted
against the drawback finally payable and if the amount so
adjusted is in excess or falls short of the drawback finally
payable, such manufacturer or exporter shall repay to the
Commissioner of Central Excise or the Commissioner of Customs and
Central Excise, as the case may be, the excess or be entitled to
the deficiency, as the case may be;
(In
sub-rule 2 clause (b) has been substituted vide Notification
No.20/2003 - customs (N.T.) dated 03/03/2003)
(c) The bond referred to in clause (b) may be
with such surety or security as the Commissioner
of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be may direct.
(In sub-rule 2 in clause (c) bold words has been substituted
vide Notification No.20/2003 - customs (N.T.) dated 03/03/2003)
(3) Where the Central Government considers it necessary
so to do, it may-
(a) revoke the rate of drawback
or amount of drawback, determined under clause (b) of sub-rule
(1) by the Commissioner of Central Excise or the Commissioner of
Customs and Central Excise, as the case may be; or
(b) direct the Commissioner of Central Excise or the Commissioner
of Customs and Central Excise, as the case may be, to withdraw
the rate of drawback or amount of drawback determined.
(Sub-rule 3 has been substituted vide Notification
No.20/2003 - customs (N.T.) dated 03/03/2003)
(4) No amount or rate of drawback shall be determined in
respect of any of the goods falling within Chapter 72
or heading 1006 or 2523 of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975).
(Sub-rule (4) has been inserted vide Notification
No.64/2008 - customs (N.T.) dated 29-05-2008)
7. Cases where amount or rate of
drawback determined is low. - (1) Where, in respect of any
goods, the manufacturer or exporter finds that the amount
or rate of drawback determined under rule 3 or, as the case may
be, revised under rule 4, for the class of goods is less than
four-fifth of the duties or taxes paid on the materials or
components or input services used in the production or
manufacture of the said goods, he may within sixty days from the
date relevant for the applicability of the amount or rate of
drawback in terms of sub-rule (3) of rule (5), make an
application in writing to the Commissioner of Central Excise or
the Commissioner of Customs and Central Excise having
jurisdiction over the manufacturing unit, of the
manufacturer or, of the supporting manufacturer, as the
case may be, for determination of the amount or rate of drawback
thereof stating all relevant facts including the proportion in
which the materials or components or input services are used in
the production or manufacture of goods and the duties or taxes
paid on such materials or components or input services :
Provided that the Commissioner of Central Excise or the
Commissioner of Customs and Central Excise may, if he is
satisfied that the manufacturer or exporter was prevented
by sufficient cause from making the application within the
aforesaid time, allow such manufacturer or exporter to make
such application within a further period of thirty days;
(In rule 7 sub-rule (1),has been substituted vide
Notification No.20/2003 - customs (N.T.) dated 03/03/2003)
(2) On receipt of the application referred to in sub-rule
(1), the Commissioner of Central Excise or the Commissioner of
Customs and Central Excise, as the case may be may, after making
or causing to be made such inquiry as it deems fit, allow payment
of drawback to such exporter at such amount or at such rate as
may be determined to be appropriate, if the amount or rate of
drawback determined under rule 3 or, as the case may be, revised
under rule 4, is in fact less than four-fifth of such amount or
rate determined under this sub-rule.
(In
rule 7 sub-rule (2) has been substituted vide Notification
No.20/2003 - customs (N.T.) dated 03/03/2003)
(3) Where manufacturer or exporter desires that he
may be granted drawback provisionally, he may, while making an
application under sub-rule (1), apply to the Commissioner of
Central Excise or the Commissioner of Customs and Central Excise,
as the case may be, in writing in this behalf in the manner as
has been provided in clause (a) of sub-rule (2) of rule 6 for the
applications made under that rule and the grant of provisional
drawback shall be considered in the manner and subject to the
conditions specified in clauses (b) and (c) of sub-rule (2), and
sub-rule (3) of rule 6, subject to the condition that bond
required to be executed by the claimant shall only be for the
difference between amount or rate of drawback determined under
rule 3 or, as the case may be, revised under rule 4 by the
Central Government and the provisional drawback authorised by the
Commissioner of Central Excise or the Commissioner of Customs and
Central Excise, as the case may be, under this rule.
(4) Where the Central Government considers it necessary so to do,
it may- (a) revoke the rate of drawback or amount of drawback,
determined under sub-rule (2) by the Commissioner of Central
Excise or the Commissioner of Customs and Central Excise, as the
case may be, or (b) direct the Commissioner of Central Excise or
the Commissioner of Customs and Central Excise, as the case may
be, to withdraw the rate of drawback or amount of drawback
determined.
(In rule 7 sub-rule (3) has
been substituted vide Notification No.20/2003 - customs (N.T.)
dated 03/03/2003)
(5) No amount or rate of drawback shall be
determined in respect of any of the goods falling within
Chapter 72 or heading 1006 or 2523 of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975).
(Sub-rule (5) has been inserted vide Notification
No.64/2008 - customs (N.T.) dated 29-05-2008)
8. Cases where no amount or rate
of drawback is to be determined. - (1) No amount or rate of
drawback shall be determined in respect of any goods under rule
3, rule 6 or, as the case may be, rule 7, the amount or rate of
drawback of which would be less than one per cent of the F.O.B.
value thereof, except where the amount of drawback per shipment
exceeds five hundred rupees.
Provided that this
sub-rule shall not apply in the case of -
(a)
drawback on exports made in discharge of export obligation
against an Advance Licence issued under the Export and Import
Policy notified by the Central Government under section 5 of the
Foreign Trade (Development and Regulation) Act, 1992 (22 of
1992), or
(b) export made by post.
(2) No amount or rate of drawback shall be determined in respect
of any goods or class of goods under rule 6 or rule 7, as the
case may be, if the export value of each of such goods or class
of goods in the bill of export or shipping bill is less than the
value of the imported materials used in the manufacture of such
goods or class of goods, or is not more than such percentage of
the value of the imported materials used in the manufacture of
such goods or class of goods as the Central Government may, by
notification in the Official Gazette, specify in this behalf. 8A. Upper Limit of Drawback money or
rate. - The drawback amount or rate determined under rule 3
shall not exceed one third of the market price of the export
product.
(Rule 8A has been inserted vide
Notification No.20/2003 - customs (N.T.) dated 03/03/2003) 9. Power to require submission of
information and documents. - For the purpose of -
(a) determining the class or description of materials or
components or input services used in the production or
manufacture of goods or for determining the amount of duty or tax
paid on such materials or components or input services, or
(b) verifying the correctness or otherwise of any
information furnished by any manufacturer or exporter or other
persons in connection with the determination of the amount or
rate of drawback, or
(c) verifying the
correctness or otherwise of any claim for drawback, or
(d) obtaining any other information considered by Commissioner
of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be, to be relevant or useful, any
officer of the Central Government specially authorized in this
behalf by an Assistant Commissioner of Customs or Deputy
Commissioner of Customs or of Central Excise, may require any
manufacturer or exporter of goods or any other person likely to
be in possession of the same to furnish such information and to
produce such books of account and other documents as are
considered necessary by such officer.
(In
rule 9 in clause (d) bold words has been substituted vide
Notification No.20/2003 - customs (N.T.) dated 03/03/2003) 10. Access to manufactory. - Whenever
an officer of the Central Government specially authorized in this
behalf by an Assistant Commissioner of Customs or Deputy
Commissioner of Customs or of Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise, considers it
necessary, the manufacturer shall give access at all reasonable
times to the officer so authorized to every part of the premises
in which the goods are manufactured, so as to enable the said
officer to verify by inspection the process of, and the materials
or components used for the manufacture of such goods, or
otherwise the entitlement of the goods for drawback or for a
particular amount or rate of drawback under these rules. 11. Procedure for claiming drawback on
goods exported by post. - (1) Where goods are to be exported by
post under a claim for drawback under these rules, -
(a) the outer packing carrying the address of the consignee shall
also carry in bold letters the words "DRAWBACK EXPORT";
(b) the exporter shall deliver to the competent
Postal Authority, alongwith the parcel or package, a claim in the
form at Annexure I, in quadruplicate, duly filled in.
(2) The date of receipt of the aforesaid claim form by the proper
officer of Customs from the postal authorities shall be deemed to
be date of filing of drawback claim by the exporter for the
purpose of section 75A and an intimation of the same shall be
given by the proper officer of customs to the exporter in such
form as the Commissioner of Customs may prescribe.
(3) In case the aforesaid claim form is not complete in all
respects, the exporter shall be informed of the deficiencies
therein within fifteen days of its receipt from postal
authorities by a deficiency memo in the form prescribed by the
Commissioner of Customs, and such claim shall be deemed not to
have been received for the purpose of sub-rule (2).
(4) When the exporter complies with the requirements specified in
the deficiency memo within thirty days of its return, he shall be
issued an acknowledgement by the proper officer in the form
prescribed by the Commissioner of Customs and the date of such
acknowledgement shall be deemed to be date of filing the claim
for the purpose of section 75A. 12.
Statement/Declaration to be made on exports other than by Post.
- (1) In the case of exports other than by post, the exporters
shall at the time of export of the goods -
(a)
state on the shipping bill or bill of export, the description,
quantity and such other particulars as are necessary for deciding
whether the goods are entitled to drawback, and if so, at what
rate or rates and make a declaration on the relevant shipping
bill or bill of export that -
(i) a claim for
drawback under these rules is being made;
(ii) in
respect of duties of Customs and Central Excise paid on the
containers, packing materials and materials and the service tax
paid on the input services used in the manufacture of the export
goods on which drawback is being claimed, no separate claim for
rebate of duty or service tax under the Central Excise Rules,
2002 or any other law has been or will be made to the Central
Excise authorities :
(In rule 12, in
sub-rule (1), in clause (a), sub-clause (ii) has been
substituted has been substituted vide Notification No. 10/2006 -
Customs (N.T.) dated 15/02/2006)
Provided that if the Commissioner of Customs is
satisfied that the exporter or his authorised agent has, for
reasons beyond his control, failed to comply with the provisions
of this clause, he may, after considering the representation, if
any, made by such exporter or his authorised agent, and for
reasons to be recorded, exempt such exporter or his authorised
agent from the provisions of this clause;
(b)
furnish to the proper officer of Customs, a copy of shipment
invoice or any other document giving particulars of the
description, quantity and value of the goods to be exported.
(2) Where the amount or rate of drawback has been
determined under rule 6 or rule 7, the exporter shall make an
additional declaration on the relevant shipping bill or bill of
export that -
(a) there is no change in the
manufacturing formula and in the quantum per unit of the imported
materials or components, if any, utilised in the manufacture of
export goods; and
(b) the materials or
components, which have been stated in the application under rule
6 or rule 7 to have been imported, continue to be so imported and
are not being obtained from indigenous sources.
13.
Manner and time for claiming drawback on goods exported other
than by post. - (1) Triplicate copy of the Shipping Bill for
export of goods under a claim for drawback shall be deemed to be
a claim for drawback filed on the date on which the proper
officer of Customs makes an order permitting clearance and
loading of goods for exportation under section 51 and said claim
for drawback shall be retained by the proper officer making such
order.
(2) The said claim for drawback should be
accompanied by the following documents, namely :-
(i) copy of export contract or letter of credit, as the case may
be,
(ii) copy of Packing list,
(iii) copy of ARE-1 , wherever applicable,
(iv)
insurance certificate, wherever necessary, and
(v) copy of communication regarding rate of drawback where the
drawback claim is for a rate determined by the Commissioner
of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be under rule 6 or rule 7 of these
rules.
(In rule 13 in sub-rule (2) bold
words has been substituted vide Notification No.20/2003
- customs (N.T.) dated 03/03/2003)
(3) (a) If the
said claim for drawback is incomplete in any material particulars
or is without the documents specified in sub-rule (2), shall be
returned to the claimant with a deficiency memo in the form
prescribed by the Commissioner of Customs within 10 days and
shall be deemed not to have been filed for the purpose of section
75A.
(b) where the exporter resubmits the claim
for drawback after complying with the requirements specified in
the deficiency memo, the same will be treated as a claim filed
under sub-rule (1) for the purpose of section 75A.
(4) For computing the period of two months prescribed under
section 75A for payment of drawback to the claimant, the time
taken in testing of the export goods, not more than one month,
shall be excluded.
(5) Subject to the provisions
of sub-rules (2), (3) and (4), where the exporter has exported
the goods under electronic shipping bill in Electronic Data
Interchange (EDI) under the claim of drawback, the electronic
shipping bill itself shall be treated as the claim for drawback.
14. Payment of drawback and interest. -
(1) The drawback under these rules and interest, if any, shall be
paid by the proper officer of Customs to the exporter or to the
agent specially authorised by the exporter to receive the said
amount of drawback and interest.
(2) The officer
of Customs may combine one or more claims for the purpose of
payment of drawback and interest, if any, as well as adjustment
of any amount of drawback and interest already paid and may issue
a consolidated order for payment.
(3) The date of
payment of drawback and interest, if any, shall be deemed to be,
in the case of payment -
(a) by cheque, the date
of issue of such cheque, or
(b) by credit in the
exporter"s account maintained with the Custom House, the date of
such credit. 15. Supplementary
claim. - (1) Where any exporter finds that the amount of
drawback paid to him is less than what he is entitled to on the
basis of the amount or rate of drawback determined by the Central
Government or Commissioner of Central Excise or the Commissioner
of Customs and Central Excise, as the case may be, he may prefer
a supplementary claim in the form at Annexure III :
Provided that the exporter shall prefer such supplementary claim
within a period of three months, -
(i) where the
rate of drawback is determined or revised under rule 3 or rule 4,
from the date of publication of such rate in the official
Gazette;
(ii) where the rate of drawback is
determined or revised upward under rule 6 or rule 7, from the
date of communicating the said rate to the person concerned;
(iii) in all other cases, from the date of payment or
settlement of the original drawback claim by the proper officer.
Provided further that the aforesaid period of three
months may be extended by the Assistant Commissioner of Customs
of Deputy commissioner of Customs for a further period of nine
months on being satisfied that the exporter was prevented by
sufficient cause from filling his supplementary claim within the
aforesaid period of three months.
(In rule
15 in sub-rule (1) second proviso has been substituted vide
Notification No. 14/2004 - Customs (N.T.) dated 02/2004)
(In rule 15 sub-rule (1) has been substituted vide
Notification No. 20/2003 - Customs (N.T.) dated
03/03/2003)
(2) Save as otherwise provided in this rule, no
supplementary claim for drawback shall be entertained.
(3) The date of filing of the supplementary claim for the purpose
of section 75A shall be the date of affixing the Dated Receipt
Stamp on such claims which are complete in all respects and for
which an acknowledgement shall be issued in the form prescribed
by the Commissioner of Customs.
(4) (a) Claims
which are not complete in all respects or are not accompanied by
the required documents shall be returned to the claimant with a
deficiency memo in the form prescribed by the Commissioner of
Customs within fifteen days of submission and shall be deemed not
to have been filed.
(b) Where the exporter
resubmits the supplementary claim after complying with the
requirements specified in the deficiency memo, the same will be
treated as a claim filed under sub-rule (1) for the purpose of
section 75A. 16. Repayment of
erroneous or excess payment of drawback and interest. - Where an
amount of drawback and interest, if any, has been paid
erroneously or the amount so paid is in excess of what the
claimant is entitled to, the claimant shall, on demand by a
proper officer of Customs repay the amount so paid erroneously or
in excess, as the case may be, and where the claimant fails to
repay the amount it shall be recovered in the manner laid down in
sub-section (1) of section 142 of the Customs Act, 1962 (52 of
1962). 16A. Recovery of amount
of Drawback where export proceeds not realised. - (1) Where an
amount of drawback has been paid to an exporter or a person
authorised by him (hereinafter referred to as the claimant) but
the sale proceeds in respect of such export goods have not been
realised by or on behalf of the exporter in India within the
period allowed under the Foreign Exchange
Management Act, 1999 (42 of 1999), including any extension of
such period, such drawback shall be recovered in the manner
specified below.
(In rule 16A,in sub-rule
(1) bold words has been substituted vide Notification No.
19/2003 - Customs (N.T.) dated 03/03/2003)
Provided that the time-limit referred to in this sub-rule shall
not be applicable to the goods exported from the Domestic Tariff
Area to a special economic zone.
(Proviso
has been inserted vide Notification No. 19/2003 - Customs (N.T.)
dated 03/03/2003)
(2) If the exporter fails
to produce evidence in respect of realisation of export proceeds
within the period allowed under the Foreign Exchange Management
Act, 1999, or any extension of the said period by the Reserve
Bank of India, the Assistant Commissioner of Customs or the
Deputy Commissioner of Customs, as the case may be or Deputy
Commissioner of Customs shall cause notice to be issued to the
exporter for production of evidence of realisation of export
proceeds within a period of thirty days from the date of receipt
of such notice and where the exporter does not produce such
evidence within the said period of thirty days, the
Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be or Deputy Commissioner of Customs
shall pass an order to recover the amount of drawback paid to the
claimant and the exporter shall repay the amount so demanded
within ) thirty days of the receipt of the said order :
(In rule 16A, in sub-rule (2) has been
substituted vide Notification No. 10/2006 - Customs (N.T.)
dated 15/02/2006)
Provided that where a part of
the sale proceeds has been realised, the amount of drawback to be
recovered shall be the amount equal to that portion of the amount
of drawback paid which bears the same proportion as the portion
of the sale proceeds not realised bears to the total amount of
sale proceeds.
(3) Where the exporter fails to
repay the amount under sub-rule (2) within said period of )thirty
days referred to in sub-rule (2), it shall be recovered in
the manner laid down in rule 16.
(4) Where the
sale proceeds are realised by the exporter after the amount of
drawback has been recovered from him under sub-rule (2) or
sub-rule (3) and the exporter produces evidence about such
realisation within one year from the date of such recovery of the
amount of drawback, the amount of drawback so recovered shall be
repaid by the Assistant Commissioner of Customs or Deputy
Commissioner of Customs to the claimant.
17.
Power to relax. - If the Central Government is satisfied that in
relation to the export of any goods, the exporter or his
authorised agent has, for reasons beyond his control, failed to
comply with any of the provisions of these rules, and has thus
been entitled to drawback, it may, after considering the
representation, if any, made by such exporter or agent, and for
reasons to be recorded in writing, exempt such exporter or agent
from the provisions of such rule and allow drawback in respect of
such goods.
18. Repeal and
saving. - (1) As from the commencement of these rules, the
Customs and Central Excise Duties Drawback Rules, 1971
(hereinafter in this rule referred to as the 1971 Rules) shall
cease to operate.
(2) Notwithstanding such cesser
of operation -
(a) every application made by a
manufacturer or exporter for the determination or revisions of
the amount or rate of drawback in respect of goods exported
before the commencement of these rules but not disposed of before
such commencement shall be disposed of in accordance with the
provisions of the 1971 Rules as if these rules had not been made;
(b) any claim made by an exporter or his
authorised agent for the payment of drawback in respect of goods
exported before the commencement of these rules but not disposed
of before such commencement shall be disposed of in accordance
with the provisions of these rules;
(c) where a
manufacturer or exporter has exported any goods before the
commencement of the Customs and Central Excise Duties Drawback
(Third Amendment) Rules, 1996 and has not filed any claim for
payment of drawback or the claim filed has been returned to him
for complying with any deficiencies, such manufacturer or
exporter may file his claim in the form of triplicate copy of
Shipping Bill for export of goods under a claim for drawback
along with documents prescribed in sub-rule (1) of rule 13 by
30th June, 1997 and the same shall be deemed to be a claim filed
under that rule;
(d) every amount or rate of
drawback determined under the 1971 Rules and in force immediately
before the commencement of these rules shall be deemed to be the
amount or rate of drawback determined under these rules until
altered or superseded by the Central Government.
(Rules 1 to 3, 5 to 7, 9,12,13,& 16A has been substituted
vide CUS NTF NO. 80/2006 (NT) DATE 13/07/2006)
(Please refer Circular No. 04/2004 - Cus. dated
16/01/2004)
(Please refer Circular No.
02/2004 - Cus. dated 08/01/2004)
(Please refer
Circular No. 108/2003 - Cus. dated 17/12/2003)
(Please refer Circular No. 97/2003 - Cus. dated
14/11/2003)
(Please refer Circular No.
83/2003 - Cus. dated 18/09/2003)
(Please refer
Notification No. 26/2003 Customs (N.T.) dated 01/04/2003)
(Please refer Circular No. 24/2003 - Cus. dated
01/04/2003)
(Please refer Circular No.
14/2003 - Cus. dated 06/03/2003)
(Please refer
Circular No. 10/2003 - Cus. dated 17/02/2003 for Sanction of All
Industry Rate of Duty Drawback pending fixation of Brand Rate of
Drawback -regarding.)
(Please refer Circular No.
.58/2002 - Cus. dated 12/09/2002)
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