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Subject : Drawback Schedule, 2007-08 - increase in drawback rates with retrospective effect from 1.4.2007 - exemption from filing supplementary claims – regarding.

Attention of the trade is invited to Ministry of Finance Notification No.68/2007-Cus (NT), dated 16.7.2007 vide which the increased rates of duty drawback on specified items (as specified in paragraph 4 of the notification) were given effect retrospectively from 1.4.2007. In this connection, several representations have been received from the trade bodies requesting that the differential drawback amount which has become due to the exporters because of the increase in drawback rates with retrospective effect from 1.4.2007, may be automatically credited into the exporters’ accounts by the EDI system without the exporters having to file supplementary claims against each EDI shipping bill.

2. The matter has been considered by the Ministry and it has been decided by the Central Board of Excise and Customs vide Circular no. 39/2007-Customs dated 09-10-2007 issued from F.No.609/114/2007-DBK giving a one time relaxation to exporters under Rule 17 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 from filing supplementary claims against all EDI Shipping Bills in respect of which Let Export Orders (LEOs) were given by the Customs authorities during the period 1.4.2007 to 17.7.2007

3. Accordingly, the differential drawback amount which has become due to the Exporters against exports effected through EDI during this period will be paid to them without their having to file supplementary claims and the differential amount of drawback would be automatically processed in the EDI system and credited to the Exporters’ accounts. However, in case of manual shipping bills the Exporters would be required to file supplementary claims as required under Rules 15 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.

4. Automated credit of supplementary claim in the Exporter’s account would be granted for all EDI Shipping Bills in respect of which LEOs were given during the period 1.4.2007 to 17.7.2007 except in respect of the following 37 drawback heads:

S.No	DBK_SER.NO	DBK_DESCRIPTION
1.	25081090B	Processed Bentonite
2.	3506919001A	Polychloroprene based adhesives (solid content 23% +/-1%)
3.	3506919001B	Polychloroprene based adhesives (solid content 23%+/- 1%)
4.	3506919002A	Vinyl acetate based adhesives (solid content 43%+/- 1%)
5.	3918909001A	Cushioned vinyl Flooring Backed with Asbestos Paper
6.	3926909939A	Articles made of Polyacetal
7.	3926909939B	Articles made of Polyacetal
8.	4820200008B	"Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, made of : Straw Board/Mill Board."
9.	500601B	Silk yarn (other than yarn spun from silk waste)
10.	530901B	Woven fabrics of flax (Grey)
11.	560502A	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal (others)
12.	560602B	Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flockchenille yarn); loop wale -yarn (Of MMF)
13.	5805B	Hand woven tapestries of the type gobelins, flanders, aubuss on, beauvais and the like, and needle-worked tapestries (for example, petit point, cross stich), whether or not made up
14.	590302B	Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 (Of Cotton and others)
15.	590601B	Rubberised textile fabrics, other than those of heading 5902 (of Man Made Fibres)
16.	640611B	Leather Woven Sandal Uppers
17.	70091090A	Bicycle Mirror
18.	70091090B	Bicycle Mirror
19.	70200090B	Glass Art ware/ Handicrafts
20.	7117909001A	Brass Jewellery
21.	7117909001B	Brass Jewellery
22.	7117909002A	Aluminium Jewellery
23.	7117909002B	Aluminium Jewellery
24.	7117909003A	Plastic Imitation Jewellery with or without embellishments
25.	7117909003B	Plastic Imitation Jewellery with or without embellishments
26.	7117909004A	Plastic Bangles with or without embellishments
27.	7117909004B	Plastic Bangles with or without embellishments
28.	7314B	“Cloth (including endless bands), Grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel”
29.	7320B	"Springs and leaves for springs, of iron or steel"
30.	871423B	Parts and accessories of vehicles of headings 8711 to 8713 (Others)
31.	8715B	Baby carriages and parts thereof
32.	9202B	Other string musical instruments (for example, guitars, violins, harps)
33.	9507B	Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
34.	9508B	Roundabouts, swings, shooting galleries and other fairground amusements; traveling circuses, traveling menageries and traveling theatres
35.	96083910B	High value writing instruments including fountain pens and ball point pens (RS.500 and above FOB per unit)
36.	9616B	Scent sprays and similar toilet sprays, and mounts and heads thereof; powder-puffs and pads for the application of cosmetics or toilet preparations
37.	9617B	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners

Exporters desirous of claiming supplementary drawback against any of these 37 drawback heads will be required to file the manual supplementary claim in the prescribed manner for being processed in the EDI system as per the existing procedure.

Difficulties, if any, faced by the trade may be brought to the notice of the Joint Commissioner (Systems).

MINISTRY OF FINANCE

DBK_DESCRIPTION

COMMISSIONER OF CUSTOMS