Page 106 - ELT_1st July 2020_Vol 373_Part 1

16 EXCISE LAW TIMES [ Vol. 373

Commissioner in charge of zone. In case of EOU, as the Shipping Bill is
filed at the Gateway Port, the Shipping Bill will be assessed by Assistant
Commissioner in charge of Export any other officer as may be specified by
Commissioner of Customs at Gateway Port. However, the name of exporter
i.e. the DTA unit and name of job worker i.e. EOU unit shall be required to
be mentioned on the invoice and AR-4. Also the AR-4 shall be signed by
both parties. It is also clarified that no drawback/DEPB benefits shall be
admissible either to EOU/EPZ units or to the DTA unit for such exports.’
10. Then again, in Circular No. 31 of 2000, dated 20-4-2000 a further
clarification is given in regard to the rate of drawback available as against duty
suffered on inputs upon proof being submitted in regard to payment of duty.
The Circular reads as follows :
‘CUSTOMS CIRCULAR No. 31/2000-Cus., Dated 20-4-2000
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
It was provided in Board’s Circular No. 67/98-Cus., dated 14-9-98. issued
vide F. No. 3051147198-FIT that DTA units may utilise the idle capacity of
EOU/EPZ units in certain sectors for manufacturing export goods.
2. In such cases, the inputs which are supplied by DTA Units for pro-
cessing by EOU/EPZ Units are procured by DTA units on payment of ap-
plicable duties. Various Trade Associations and the Ministry of Commerce
have brought out that the incidence of such duty on inputs consumed in the
manufacture of the export goods can be rebated only through the Brand
Rate Drawback route.
3. The issue has been examined in the Board. It has been decided that in
view of the above mentioned facts, the DTA units shall be eligible for grant
of drawback against duties suffered on their inputs which are processed by
EOU/EPZ units for the manufacture of goods which are exported in ac-
cordance with the said Circular No. 67/98.
4. Such DTA Exporters will be eligible for payment of Brand Rate of
Drawback against duties suffered on inputs, on submission of proof of
payment of duty. Accordingly, drawback will be payable to such exporters
under Rule 6(1) of the Customs and Central Excise Duties Drawback Rules,
1995, at the rate fixed on specific application. The procedure laid down un-
der the said Drawback Rules will have to be followed for fixation of Brand
rates of Drawback. Such exporters will have to apply to the Directorate of
Drawback for fixation of Brand rates on exports under DEPB. However,
under no circumstances, such exporters will be allowed to claim All-
industry Rate of Drawback.’
11. On 22-5-2000, Circular No. 49-Cus. was issued providing for vari-
ous amendments in the Exim Policy and Handbook of Procedures. After setting
out the trajectory of the various notifications yet another amendment was made
to the original scheme at paragraphs 10 and 11 thereof, reading as follows :
‘10. Under para 9.17(d), the EOU/EPZ units in specific sectors were al-
lowed to undertake job work for export on behalf of DTA units. This para-
graph has been amended to extend this facility to all sectors. It has also
been provided that DTA units shall be entitled to brand rate of duty draw-
back.

EXCISE LAW TIMES  1st July 2020  106