Imp. No. - 114/2003
Exp. No. - 114/2003

PUBLIC NOTICE NO. 31/2003, Dt. 26/03/2003

Acceptance of self-declaration as tot he non-availment of Cenvat Facility For extending the duty drawback.

Attention of all Exporters / CHA’s is invited to the Ministry’s Circular No. 8/2003 – Cus issued under F. No. 609/162/2002 DBK dated 17.2.03 on the above subject reproduced below.

2. Attention is invited to the Ministry’s Circular No 25/98 Cus, 34/98-cus and 50/98 Cus. As per the existing instructions, the exporters who avail the Central Excise Promotion of duty drawback in case the drawback involves both Customs and Central Excise allocation, have to produce a certification from the jurisdictional Deputy Commissioner / Assistant Commissioner of Central Excise certifying that they have not availed Cenvat facility in respect of the goods exported. The rational behind this conditions is that no double benefits should accrue to the exporters because through the Cenvat facility as well as duty drawback, exporters are rebated the duties of Central Excise suffered on the inputs used in the manufacture of the exporters are rebated the duties of Central Excise suffered on the inputs used in the manufacture of the export products.

3. There have been a large number of representations from the trade that they find it difficult to furnish the certificate from Central Excise authorities for every export consignment. This matter has been considered by the Kelkar Committee set up to examine the possibility of reforms in the Indirect Tax Administration.

4. After accepting the recommendations of the Committee, the Board has decided that henceforth the manufacture-exporters who are not registered with Central Excise or such merchant exporters whose supporting manufacture are not registered with the Central Excise, shall not be required to furnish any certificate as to the non-availment of Cenvat facility from the jurisdictional Central Excise authorities.

5. It has been decided that instead these manufacturer exporters and merchant exporters with a supporting manufacturer shall be require to give a self-declaration that such manufacturer-exporters or the supporting manufacturers are not registered with Central Excise and that they do not avail/ have not availed Cenvat Facility. The for5m of self declaration is enclosed.

6. It is also clarified here that as regards such manufacturer exporters and supporting manufacturers who are registered with Central Excise, in fact of non-availment of Cenvat facility can be confirmed from ARE-I which these exporters shall be furnishing. Therefore, in case of registered manufacturer-exporters and merchant exporters with registered supporting manufacturers the earlier practice of acceptance of ARE-I shall continue.

All drawback claims should be decided accordingly.

Sd/-(4.3.03)
(SHISHIR KUMAR)
COMMISSIONER OF CUSTOMS(EP)
MUMBAI

Attested by

(S. G. GAWDE)
DY COMMISSIONER OF CUSTOMS
DRAWBACK DEPARTMENT
MUMBAI.

F. NO S/10-608/2001 DBK

(Issued on the basis of Ministry’s Circular 8/2003 Cus issued under F. No 609/162/2002 DBK dated 17.2.03 Govt of India, Ministry of Finance, Department of Revenue)

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