Foreign Trade Procedures 2008-2009 - Directorate General of ...
Foreign Trade Procedures 2008-2009 - Directorate General of ... Foreign Trade Procedures 2008-2009 - Directorate General of ...
export duty draw back will be limited to the extent ofpayment received.(iii)(iv)In respect of supplies under paragraph 8.2(b) of FTPwhere supplier wants to claim benefits from RA, RA shallallow deemed export benefits to DTA supplier, on receiptof certified copies of Central Excise attested invoice asproof of supplies made and / or Excise attested CT3 formand proof of validity of LoP.In respect of supplies under categories mentioned inparagraphs 8.2(d), (e), (f), (g), (h), (i) & (j) of FTP, claimmay be filed either on the basis of proof of supplieseffected or payment received. Claims should be filed withina period of twelve months from date of receipt of suppliesby project authority or from date of receipt of the paymentas per the option of applicant either against a particularproject or all the projects. Claims may also be filed wherepart payments have been received. 100% TED refundmay be allowed after 100% supplies have been madephysically and payment received at least up to 90%.However, grant of deemed export duty draw back will belimited to the extent of payment received.8.3.2 For claiming exemption from payment of terminal excise duty,procedure prescribed by Central Excise authority shall be followed.8.3.3 Where All Industry Rate of Drawback is not available or same isless than 4/5 th of duties actually paid on materials or componentsused in production or manufacture of the said goods, an applicationin ANF 8 along with prescribed documents may be made to RAor DC, for fixation of brand rate. Recipient may claim benefits onproduction of a suitable disclaimer from supplier along with a selfdeclaration in Appendix 22 C of HBP v 1 regarding non-availmentof CENVAT credit in addition to prescribed documents.8.3.4 Claim application shall be filed along with application for fixationof brand rate of duty drawback in case brand rate is required tobe fixed. Provision of late cut under paragraph 9.3 andsupplementary claim under paragraph 9.4 shall also be applicableunder this sub-paragraph.8.3.5 RA may consider provisional payment up to 75% of drawbackclaim in case of private companies and 90% in case of PSUs,pending fixation of Brand Rate.8.3.6 Subject to procedure laid down in this Handbook, Customs andCentral Excise Duty Drawback Rules, 1995 shall apply mutatismutandis to deemed exports.126
Procedure for claiming 8.4 In respect of supplies made by sub-contractor to main contractordeemed export benefitsunder paragraph 8.2(d), (e), (f), (g), (i) and (j), main contractorby Sub-contractormay make payment to sub-contractor and issue payment certificateas in Appendix 22-C as Form 1-C. However, for supplies underparagraph 8.2(d), (e), (f), (g) and (j), payment certificate frommain contractor shall not be insisted for refund of Terminal Exciseduty. Deemed exports benefits to sub-contractor would beavailable to the extent of goods that are manufactured and suppliedby him or outsourced from other manufacturers, for value asindicated in Appendix 22-C of HBP v1.Payment of interest on 8.5 In accordance with Para 8.5.1 of Foreign Trade Policy, simpledelayed refund of Dutyinterest @ 6% per annum is payable in the case of delayed refundDrawback / TED onof Duty drawback and TED under deemed export if the claimdeemed exportswhich has become due on or after 01.04.2007, is not settled within30 days after its final approval by the Regional Authorities. Thisperiod of 30 days will be reckoned from the date of approval ofthe case by the Regional Authority and communicated to the firmthrough a standard letter. The application for claiming interest shallbe filed in prescribed Aayaat Niryaat Form within a period of 90days after receipt of cheque for the main claim. The RegionalAuthorities will issue a separate cheque for payment of interestand also maintain accounts separately.127
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export duty draw back will be limited to the extent <strong>of</strong>payment received.(iii)(iv)In respect <strong>of</strong> supplies under paragraph 8.2(b) <strong>of</strong> FTPwhere supplier wants to claim benefits from RA, RA shallallow deemed export benefits to DTA supplier, on receipt<strong>of</strong> certified copies <strong>of</strong> Central Excise attested invoice aspro<strong>of</strong> <strong>of</strong> supplies made and / or Excise attested CT3 formand pro<strong>of</strong> <strong>of</strong> validity <strong>of</strong> LoP.In respect <strong>of</strong> supplies under categories mentioned inparagraphs 8.2(d), (e), (f), (g), (h), (i) & (j) <strong>of</strong> FTP, claimmay be filed either on the basis <strong>of</strong> pro<strong>of</strong> <strong>of</strong> supplieseffected or payment received. Claims should be filed withina period <strong>of</strong> twelve months from date <strong>of</strong> receipt <strong>of</strong> suppliesby project authority or from date <strong>of</strong> receipt <strong>of</strong> the paymentas per the option <strong>of</strong> applicant either against a particularproject or all the projects. Claims may also be filed wherepart payments have been received. 100% TED refundmay be allowed after 100% supplies have been madephysically and payment received at least up to 90%.However, grant <strong>of</strong> deemed export duty draw back will belimited to the extent <strong>of</strong> payment received.8.3.2 For claiming exemption from payment <strong>of</strong> terminal excise duty,procedure prescribed by Central Excise authority shall be followed.8.3.3 Where All Industry Rate <strong>of</strong> Drawback is not available or same isless than 4/5 th <strong>of</strong> duties actually paid on materials or componentsused in production or manufacture <strong>of</strong> the said goods, an applicationin ANF 8 along with prescribed documents may be made to RAor DC, for fixation <strong>of</strong> brand rate. Recipient may claim benefits onproduction <strong>of</strong> a suitable disclaimer from supplier along with a selfdeclaration in Appendix 22 C <strong>of</strong> HBP v 1 regarding non-availment<strong>of</strong> CENVAT credit in addition to prescribed documents.8.3.4 Claim application shall be filed along with application for fixation<strong>of</strong> brand rate <strong>of</strong> duty drawback in case brand rate is required tobe fixed. Provision <strong>of</strong> late cut under paragraph 9.3 andsupplementary claim under paragraph 9.4 shall also be applicableunder this sub-paragraph.8.3.5 RA may consider provisional payment up to 75% <strong>of</strong> drawbackclaim in case <strong>of</strong> private companies and 90% in case <strong>of</strong> PSUs,pending fixation <strong>of</strong> Brand Rate.8.3.6 Subject to procedure laid down in this Handbook, Customs andCentral Excise Duty Drawback Rules, 1995 shall apply mutatismutandis to deemed exports.126
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