P.N.NO. 40/2001 Drawback Department
IMP 1/2001 New Custom House,
EXP 1/2001 Ballard Estate.
MUMBAI - 400 038.
Date: 28/3/2001
PUBLIC NOTICE NO.40/2001
- Sub:
- Duty Drawback on handicrafts/articles of composite materials – S.S..No.73.27
and S.S.NO.74.19/191 of the Drawback Table.
Attention of all Officers/field formations/trade is invited to Drawback Circular NO.1/2001-Cus dated 09.01.2001 vide
F.NO.609/87/99-DBK. Govt. of India , Ministry of Finance, Department of Revenue on the above subject.
Representations from the trade regarding admissibility of drawback on the handicrafts/articles of Composite
materials under S.S. 73.27 & 74.19/191 has been examined by the Board and it has been clarified that the
drawback rate for any export product is intended to rebate the duties suffered on the inputs used in their
manufacture.
In respect of articles or handicrafts entered for export if the constituent materials like glass, iron etc. are easily
identifiable and the individual weight of each constituent are verifiable, then drawback can be allowed for the iron
content under S.S.73.27 and glass content under S.S.70.02.
Similarly, in case of articles of Composite materials having brass as an input, drawback under S.S.74.19/191 is
admissible to the brass content, if the brass content is identifiable and the weight is unambiguously
verifiable.
All drawback claims may be decided accordingly.
(S.P.S. PUNDIR)
COMMISSIONER OF CUSTOMS,
EXPORT PROMOTION
F.NO. S/10-108/2001 DBK
ATTESTED BY
(A.K. CHAUDHARY)
DEPUTY COMMISSIONER OF CUSTOMS
DRAWBACK DEPARTMENT
MUMBAI