CUSTOMS CIRCULAR No.42/2000 Date 12th May,2000

Changes in EPCG and Duty Exemption Schemes announced in Exim Policy 2000-2001 on 31.3.2000

Attention is invited to DOR Circular No. 33/2000-Cus. dated 2.5.2000 outlining the procedure to be followed for export / import under DFRC Scheme.

Doubts have been expressed by field formations regarding the provisions contained in paras 2(vi) and 3.1 of the said Circular which are clarified as follows

Para 2(vi) : It is clarified that drawback could be availed at All Industry Rate equivalent to the Central excise duty portion in respect of inputs imported and cleared on payment of CVD under DFRC Scheme, provided no cenvat has been availed; alternatively, the exporter could avail Brand rate of Drawback.

It is also clarified that brand rate of Drawback could be availed in respect of materials which are not imported under DFRC Scheme.

Para 3.1 : It is clarified that exporters who want to avail drawback under DFRC Scheme shall file "DFRC Cum Drawback Shipping Bill."

3. Standing Orders / Departmental Orders for the information and guidance of the field staff and trade / public notices for the trade may be issued and copies of the same may be forwarded to the Joint Secretary (Drawback).

R K Talajia
S.T.O. (DBK)

(Please refer Cus Cir No.24/2002 date 6/5/2002 for Changes made in DFRC Scheme vide Exim Policy 2002-07)

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