F. No.S/10-20/dbk-2001
P. N. No. 16/2001

Drawback Department
New Custom House,
Ballard Estate,
Mumbai – 400 038.

PUBLIC NOTICE No. 16/2001, Dt. 15/02/2001

Sub : Duty Drawback on Brass Builder Hardware under S. S. No. 74.17 of the Drawback Table.

Attention of all Officers/Field formations/Trade is invited to Ministry’s Circular No.95/2000-Cus. Dt. 28.11.2000, vide F. No. 609/117/2000-DBK, Govt. of India, Ministry of Finance, Dept. of Revenue on the above mentioned subject.

Clarifications have been received from the Board regarding admissibility of drawback on the exports of Brass Builder Hardware under S.S. 74.17 inspite of there being no corresponding Customs Tariff Heading mentioned against this S.S. No.

It is clarified that the drawback rates for B.B.H have been fixed to compensate the duties suffered on the input i.e. Brass and this rate is applicable to all items of brass which qualify as B.B.H. Therefore, there is no corresponding Customs Tariff Heading mentioned against S.s.74.17.

It is further informed that only those items which are broadly classifiable in the list of Brass Builder Hardware items approved by the Ministry of Commerce should be accepted as such under S.S. 74.17.

It is directed that all drawback claims of the parties may be decided on the above lines.

(S.P.S. PUNDIR)
COMMISSIONER OF CUSTOMS,
MUMBAI.

ATTESTED

(A. K. CHAUDHARY)
DY. COMMISSIONER OF CUSTOM
DRAWBACK DEPARTMENT,
MUMBAI.

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