Drawback rates, Marketing Research

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Drawback Rates : Two types of drawback rates are available:

1) All Industry Rates: These are published in the form of notification by the government every year and are normally valid for one year.

ii) Brand Rates or Special Brand Rates: These are fixed on the individual request of an exporter /manufacturer.

The rates at which the incentive of Duty Drawback will be granted to individual exporter have been specified product-wise in the Drawback Schedule specified under the Drawback Rules. Sometimes the amount or rate of drawback is not determined in respect of export goods. In such cases the manufacturer or exporter of such goods may apply in the prescribed form 'Application for Fixation of Drawback Rates'. The application should be submitted to the Department of Revenue, Ministry of Finance or with the Customs House/Central Excise

Collector ate in whose jurisdiction their manufacturing unit is located. The application must be submitted within 60 days from the date of export.

The documents prescribed for such application areas under:

i) Application for Fixation of Drawback Rates

ii) DBK Statement I

iii) DBK Statement I1

iv) DBK Statement 111

v) Relevant facts including the proportion in which the material or components are used in the production or manufacture of goods and duties paid on such material or components.

A copy of such application should be sent directly to tile Director (Drawback), Ministry of Finance, New Delhi. On receipt of the application, the customs /central excise officer will verify the application and forward to the Director (Drawback), Ministry of Finance, Government of India, New Delhi for fixation of Bran$ Rate. If satisfied, he will determine the amount or rate of drawback in respect of such goods. The Government have also provided simplified procedure of brand rate fixation without insisting on pre-verification of data by the Drawback Department.


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