Foreign Trade Procedures 2008-2009 - Directorate General of ...

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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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Handbook of Procedures (Vol. I)1 st
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CONTENTSCHAPTER SUBJECT Page1 INTRO
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EDIElectronic Data InterchangeEEFCE
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CHAPTER-1INTRODUCTIONNotification 1
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(iv)Persons importing / exporting g
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Duplicate Copy of 2.9.3 Where an IE
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2.12.2 Validity of an import Author
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subject to condition that they obta
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countries on a limited number of pr
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Payment through 2.25.1 Payment thro
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2.32.2 Import of following types of
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2.32.4 Import policy for seconds an
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2.35.3 Import entitlement under par
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concerned. Following information al
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user, and on potential of item or t
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Note 6: ‘Technology’ (see also
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2.59.1 One of salient features inco
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Since import of maize (corn) is thr
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Appendix-19B. In case an exporter d
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CHAPTER-3PROMOTIONAL MEASURESStatus
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(g)Service provider shall within on
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of exports shall be determined in t
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3.21.2 Deleted.Eligibility of Focus
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Further for products, markets notif
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4.4.5 Deletedto Drug Controller, Ni
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unutilised inputs as per norms fixe
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Description of an 4.11 An Advance A
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4.15.2 Authorisation shall be inval
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LCSSEZRanaghat , Singhabad , Raxaul
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Export Obligation 4.22 Fulfillment
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(iii)(iv)Within eligible entitlemen
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to deposit an amount equal to 1% of
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However, in case of submission of r
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Time Period 4.46 Application for ob
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Page 82 and 83: (c)Foreign Exchange Encashment Cert
Page 84 and 85: 4A.15.24A.15.3Goods shall be cleare
Page 86 and 87: 60 days of close of exhibition. How
Page 88 and 89: ate that he may have booked with bu
Page 90 and 91: Replenishment 4A.28 A Replenishment
Page 93 and 94: CHAPTER-5EXPORT PROMOTION CAPITAL G
Page 95 and 96: 5.7.1 EPCG authorisation holder sha
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Page 99 and 100: Redemption 5.13 As evidence of fulf
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Page 103 and 104: CHAPTER-6EXPORT ORIENTED UNITS (EOU
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Page 109 and 110: in Annexure to Appendix 14-I-F to D
Page 111 and 112: (including commercial training), su
Page 113 and 114: (b)(c)(d)In case of re-import, such
Page 115 and 116: Samples 6.29.1 EOU / EHTP / STP / B
Page 117 and 118: (1) Conversion of sick / closed DTA
Page 119 and 120: Depreciation norms 6.36.3 For capit
Page 121 and 122: S. No Category of Application Time
Page 123 and 124: CHAPTER - 7SPECIAL ECONOMIC ZONESPo
Page 125: CHAPTER - 8DEEMED EXPORTSPolicy 8.1
Page 129 and 130: CHAPTER - 9MISCELLANEOUS MATTERSCha
Page 131 and 132: application is complete and admitte
Page 133 and 134: (iii) From land-locked Date of disp
Page 135 and 136: APPENDICESAPPENDICES ARE AN INTEGRA
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