HEPC/EF/POLICY/DBK/16
12.04.2016
Sir / Madam,
Sub : All Industry Rates (AIR) of Duty Drawback for the year 2016 reg.
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Council has initiated the process of data compilation for the All Industry Rates of Duty Drawback for the year 2016. As you are aware, AIR are worked out by considering the consumption of input materials / services and the incidence of Customs and Central Excise Duties and Service Tax on these input materials / services.
Therefore, proforma in four parts (1A & 1B, II, III & IV) are sent herewith and it is requested to provide comprehensive cost and consumption data for the period January-March 2016, which will be compiled and forwarded to Ministry for fixing up All Industry Rates of Duty Drawback.
It is requested that due care be taken on the following aspects while filling up the proforma:
1. Data provided is representative and complete for the period January-March 2016. While submitting data in respect of a particular manufactured export items of a manufacturer, the details of any/all input(s)/service(s) used in the manufacture of all types/styles of that particular export item should also be indicated.
2. Data submitted should pertain to at least five units for each export product. The units should be selected from amongst the small, medium as well as large manufacturer exporters.
3. Data should be of and should pertain to manufacturers / manufacturer exporters and it should be certified by the manufacturer and its Chartered Accountant
4. The proforma/data is to be supported by all relevant documents such as bills of entry, shipping bills, invoices, etc.
5. The data should pertain to only those manufacturers/units which are ready to have their records and production processes subjected to inspection by the Customs and Central Excise Department for the purposes of verifying correctness.
The documents required to be attached are
1.Shipping Bills: Apart from few representatives shipping bills, please enclose 3 or 4 shipping bills of your company showing highest FOB process of each product exported during the year. This will enable Council to recommend for a higher DBK cap which is fixed on highest FOB exported.
2. Duty Paying Documents-Bill of Entry and Central Excise Invoice
3. Invoices with TIN (VAT number) in case purchased from local dealer.
4.Service Tax Invoices, copy of service tax challan for payment of tax on various input and output services.
It is requested that duly filled in proforma along with necessary supporting documents may be sent to the Council on or before 26.04.2016 for compilation of cost data.
Thanking you,
Yours sincerely,
R.Anand,
Executive Director