Procedure for claiming Deemed Exports Drawback & Terminal Excise Duty Refund /Exemption from payment of Terminal Excise Duty

8.3.3

Where All Industry Rate of Drawback is not available or same is less than 4/5th of duties actually paid on materials or components used in production or manufacture of the said goods, an application in ANF 8 along with prescribed documents may be made to RA or DC, for fixation of brand rate. Recipient may claim benefits on production of a suitable disclaimer from supplier along with a self declaration in Appendix 22 C of HBP Vol. I regarding non-availment of CENVAT credit in addition to prescribed documents.

(Above Para 8.3.3 has been amended vide PN. NO. 105/2007, DT. 06/02/2008)

[OLD-
Where All Industry Rate of Drawback is not available or same is less than 4/5th of duties actually paid on materials or components used in production or manufacture of the said goods, exporter / supplier may apply for fixation of brand rate in application form as given in ANF 8 to RA or DC. ]