Drawback schedule 14 pdf to jpg. Quote. Postby Just» Tue Aug 28, am. Looking for drawback schedule 14 pdf to jpg. Will be grateful for. Dated 19th September Governmanet of India, Ministry of Finance (Department of Revenue) vide its notification no. 98/ - CUSTOMS. New Delhi, dated the 14th September, Notification No. (7) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural.


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Engineering Buyer-Seller, India & Overseas Trade Delegation Meet: EEPC India

Thus, the total number of items in the drawback schedule now number approximately While incorporating these DEPB items in the Drawback schedule, care has been taken to classify them at the appropriate four digit level.

However, there may be some doubts about the classification of these DEPB items in the drawback schedule notified.

For easy reference, a list of all the DEPB items falling under a particular product code and serial drawback schedule 2013 14 with the corresponding drawback tariff item has also been separately drawback schedule 2013 14 on the CBEC website. Broadly speaking, most of the items which are already covered under the duty drawback schedule will suffer a minor reduction in the existing drawback rates.

The drawback schedule 2013 14 is mainly on account of the reduction in basic customs duty on crude petroleum as well as a reduction in central excise duty on diesel.

It has been decided to provide a smooth transition for items in these sectors while incorporating these in the drawback schedule. Presently, the DEPB rates are available for two wheelers, three wheelers, commercial vehicles and tractors.


Appropriate duty drawback rates have been provided for these items in the proposed schedule without any value cap. Exporters of passenger cars are drawback schedule 2013 14 opting for brand rate of duty drawback.

Further, there are certain goods especially in engineering and chemicals sectors where because of the wide variation in prices, no value cap has been assigned.


You may like to exercise due diligence to prevent any misuse consequently. At the same time, it may also be ensured that the process of scrutiny of such items does not result in hardship to the exporters and the export consignments are not drawback schedule 2013 14 up.

Doubts have been raised as to the eligibility of exporters to claim the composite rate of duty drawback in situations covered under Para 15 ii of Notification No. It is hereby clarified that drawback is reimbursement of input duties suffered in the manufacture of export goods and as long as no Cenvat credit has been availed for any of the inputs or input services used in the manufacture of the export product, the composite rate of drawback is permissible on export of such goods.

A new entry has been created under the 4-digit category which specifies the applicable rate for tufted floor-coverings etc. It is understood that in previous years, exporters of this item were given DBK at the residuary rate corresponding to 2. This was not the intention.

Many items, but not all, that were already covered under the drawback schedule prior to incorporation of erstwhile DEPB items, shall see some reduction in AIR drawback schedule 2013 14 duty drawback.

Circular No. 37 / Customs, dated

Few items like drawback schedule 2013 14 and silver jewellery, silk yarn, silk fabric, silk garments and made-ups, wooden art-ware etc. Ad valorem rates are being provided to certain items of chapter 37 and imitation jewellery of chapter In general, these items shall see a reduction in the AIR, including some to the applicable residuary rate.

A few tariff items are also being replicated with same rates and caps under different four digit levels and descriptions drawback schedule 2013 14 certain tariff items are being modified to address classification issues.

Amendments vide Notification No. Commissioners are expected to ensure that the due diligence is exercised to prevent any misuse.


As before, it may be ensured that exporters do not avail of the refund of service tax paid on taxable services which are used as drawback schedule 2013 14 services in the manufacturing or processing of export goods through any other mechanism while claiming AIR.