Drawback Circular No 95/ 2000-Cus

Sub : Duty drawback on Brass Builder Hardware under SS No.74.17 of the Drawback Table - regarding.

Representations have been received from the trade that the field formations are not permitting drawback to the exports of Brass Builder Hardware under SS No.74.17 of the Drawback Table on the ground that no corresponding Customs - Tariff Headings have been mentioned against this SS No. In fact, many formations are of the view that as these goods are covered by Chapter 83 of the Customs Tariff, no drawback is admissible to them in the absence of any corresponding rates having been fixed.

2. The matter has been examined in the Board. It may be mentioned that the drawback rate for Brass Builder Hardware, is intended to compensate the duties suffered on the input, i.e., brass. The rate has been determined accordingly and it is clarified that it is applicable to all items of Brass which qualify as Builder Hardware. It is for this reason, no corresponding Customs Tariff Heading has been mentioned against SS No.74.17. All drawback claims of the parties may be decided accordingly.

3. Suitable Public Notice for information of the trade and standing orders for guidance of the staff may kindly be issued on the above lines.

4. Receipt of the Circular may please be acknowledged.

Yours faithfully,

(S.S. Renjhen)

Joint Secretary to the Govt. of India