Drawback - Acceptance of self-declaration as to the non-availment of Cenvat  facility for  extending  the  duty drawback.

Document Text

Circular No. 96/ 2003-Cus 14th November, 2003 F.No.609/162/2002-DBK Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Sub: Acceptance of self-declaration as to the non-availment of Cenvat facility for extending the duty drawback. these Circulars, and Circular recommendations, 2003 Through Attention is invited to the Ministry’s Circular No.8/2003-Cus, dated No.65/2003- 17th February, Cus dated 28.7.2003. in issued it was the wake of Kelkar Committee’s prescribed that henceforth the manufacturer-exporters who are not registered with Central Excise or such merchant exporters whose supporting manufacturer are not registered with the Central Excise, shall not be required to furnish any certificate as to the non-availment of Cenvat facility from authorities for the purposes of claiming of duty drawback.. It was, however, provided vide para 5 of Circular No.65/2003-Cus that in respect of well as merchant exporters with registered supporting manufacturers, the fact of non-availment of CENVAT facility could be verified from the ARE-I. manufacturer jurisdictional exporters registered Central Excise the as of after Board, the 8.4.2003, situation Through Central Excise Circular No. 705/21/2003-CX.6 2. the dated specific sector, has decided to extend the Simplified Export Procedure to the ready knitted made and woven categories) because these manufacturers primarily export almost all of their production and their clearances of rejects and waste for home consumption are minimal. Therefore, according to this procedure, their exports can be cleared on the invoices instead of regular ARE-I. considering garment readymade garments (both- has 3. The represented that despite the extension of such facility, registered man ufacturer-exporters are required to produce a certificate as to non- availment of CENVAT facility as even though they are not clearing the goods under ARE-I, they have not been exempted from giving a trade certification as to non-availment of CENVAT of para 4 of Circular No.8/2003-Cus. dated 17.2.2003. facility in terms 4. The issue has been examined. It has been decided that for the sake of harmony, the readymade garments(knitted/woven) manufacturer- exporters shall also be paid drawback merely on the basis of a self- declaration as to the non-availment of CENVAT facility. in by order considered exporters necessary be jurisdictional 5. However, to safeguard revenue and to rule out the possibility of any mis- it the declaration by is given sent the to the formations for random verification. Commissioner of Customs may kindly devise a suitable procedure for selection of such declarations and forwarding of the same to the Central Excise field formations. Any instances of mis- to declaration the Central Excise verification reports should be dealt with stringently and exemplary punishment should be meted out. that selectively Central the picked Excise declarations exporters, pursuant noticed field and up 6. Suitable public notices for information of the Trade and standing orders for guidance of the staff may kindly be issued accordingly. 7. The receipt of this Circular may kindly be acknowledged. S.S. Renjhen Joint Secretary to the Government of India Telefax No.23341079.

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