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Circular No. 13/ 2014-Customs

F. No. 609/118/2014-DBK
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
New Delhi, dated 18th November, 2014

To
All Chief Commissioners of Customs / Customs (Prev.)
All Chief Commissioners of Central Excise/Customs & Central Excise
All Director Generals under CBEC
All Commissioners of Customs / Customs (Prev.)
All Commissioners of Central Excise/Customs & Central Excise/Service Tax
Subject: All Industry Rates of Duty Drawback effective 22.11.2014 - Reg.
Ma’am/Sir,

The Ministry has notified revised All Industry Rates (AIR) of Duty Drawback vide Notification

No. 110/2014- Customs (N.T.), dated 17.11.2014. This notification comes into force on 22.11.2014.

2. Some of the broad aspects, from amongst the changes notified with respect to AIR of duty drawback and entries in the Schedule, are the following –


(a) As before, the drawback rates have been determined on the basis of certain broad average parameters including, inter alia, prevailing prices of inputs, input output norms, share of imports in input consumption, the applied rates of central excise and customs duties, the factoring of incidence of service tax paid on taxable services which are used as input services in the manufacturing or processing of export goods, factoring incidence of duty on HSD/furnace oil, value of export goods, etc.

Detailed information has been attached herewith

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Attached File : 40_14516_2.pdf

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