Rates of Duty Drawback 2014-15

  1. Home
  2. CLE
  3. Rates of Duty Drawback 2014-15

Review of All Industry Rates of Duty Drawback 2014-15

No. CLE-HO/POL/DBK/14 -15

May 20, 2014

Members of the Council


Dear Members,

Sub: Review of All Industry Rates of Duty Drawback 2014-15 – LAST DATE FOR DATA SUBMISSION – JUNE 6,2014

As members are aware, the All Industry Rates of Duty Drawback for various products including leather and leather products are reviewed every year after the announcement of Union Budget, taking into account the budgetary changes in Customs & Central Excise duties and service tax.

The Council has now received a communication from the Directorate of Drawback, Department of Revenue, Government of India, asking for the data for revision of DBK rates for 2014-15 in the prescribed format. Hence, members are requested to send the cost data for the DBK review exercise as per following formats.
1) The data is to be submitted in four different proforma as per the format enclosed herewith, along with a Covering Proforma. The data may be provided for the period April 2013 – March 2014.

2) In Proforma I (A), the details of consumption of input materials used in export product and incidence of duties on such input materials should be given.

3) In Proforma II, the information on the actual cost incurred for making the exports and sales realization on such exports on is to be given.

4) In Proforma III, the details of service tax paid at input stage of the export product may be given.

5) The details of Captive Power used in manufacturing the export product is to be given in Proforma IV.

The afore-mentioned proforma are sent herewith as attachments. Separate guidelines for filling up the Proforma are also provided. Members are requested to kindly provide two sets of the data.

6) As in the last year, the Drawback Directorate has instructed that the cost data should be submitted by the Council only in respect of those units which are ready for getting their records and production process inspected by the Customs and Central Excise Department for verifying the correctness of the data. Further, such units should submit a copy of the cost data to their Assistant Commissioner/Deputy Commissioner of Central Excise under whose geographical jurisdiction their units fall. Hence, all members may take note of this important instruction of the Drawback Directorate.

7) As per directions of the Drawback Directorate, members are requested to ensure that the data given by them are duly certified by the company Chartered Accountant.

8) After submission of the data to the Council, the members are requested to submit one set of data to the Assistant Commissioner/Deputy Commissioner of Central Excise under whose geographical jurisdiction their units fall.

9) Please fill-in these Proforma separately for each export product category i.e., finished leather, leather footwear, footwear components, leather garments, leather goods, gloves, harness & saddlery etc.

The Council is required to send the necessary data to the Department of Revenue immediately. The basic industry data as required by the Department of Revenue in the prescribed format is very crucial to prepare comprehensive proposals and explaining to the Drawback Committee members for the purpose of fixing realistic DBK rates for different product categories. Therefore, member-exporters are requested to give priority to this important matter and send the necessary data to the Council on or before June 6, 2014, since the exercise of review of All Industry Rates for DBK is very crucial to get the DBK rates fixed at realistic levels.

With regards,
Yours sincerely

R Ramesh Kumar, IAS
Executive Director