Duty drawback for anti dumping duty

Refer to custom circular No.106 dtd 11.10.1995

Anti-Dumping Duty which is leviable under Section 9A of the Customs Tariff Act read with Section 12 of the Customs Act is rebatable as Drawback in terms of Section 75 of the Customs Act. Since Anti-Dumping Duty is not taken into consideration while fixing All Industry rate of drawback, the drawback of such Anti-Dumping Duty can only be claimed under an application for Brand Rate under rule 6 or rule 7 of the Customs and Central Excises Duties Drawback Rules, 1995. This would necessarily mean that drawback shall be admissible only where the inputs which suffered Anti-Dumping Duty were actually used in the goods exported as confirmed by the verification conducted for fixation of Brand Rate.

Regards,