Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods, or is not more than such percentage of the value of the imported materials used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf : Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), such drawback shall except under such circumstances or such conditions as the Central Government may, by rule, specify be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. 27-12-1991). SECTION 75 OF THE CUSTOMS ACT 1962 (Drawback on imported materials used in the manufacture of goods, which are exported) SECTION 37 (XVI) OF THE CENTRAL EXCISES AND SALT ACT, 1944. One of such pair is Section 74 & Section 75 of Customs Act, 1962. (1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods manufactured, processed or on which any operation has been carried out in India and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material. (13) Where any penalty is imposed under section 73 or section 74, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act. Both talk about exporting the goods, after importing certain goods. CIFTA Verification of Origin Regulations (SOR/97-75) CJFTA Verification of Origin Regulations (SOR/2014-283) CPAFTA Verification of Origin Regulations (SOR/2016-146) CPFTA Verification of Origin Regulations (SOR/2013-216) Customs Brokers Licensing Regulations (SOR/86-1067) Customs Controlled Areas Regulations (SOR/2013-127) SECTION 74 : Drawback allowable on “re-export” of duty-paid goods. The Customs and Excise Act 91 of 1964 intends: to provide for the levying of customs and excise duties, the prohibition and control of the importation or manufacture or certain goods and; for matters incidental thereto. (d) for the manner and the time within which the claim for payment of drawback may be filed; (3) The power to make rules conferred by sub-section (2) shall include the power to give drawback with retrospective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods. 100, for “Assistant Commissioner of Customs” (w.e.f. by Act 49 of 1991, sec. The common intention is apparently to refund the import duty borne by the importer on exporting the goods. Section 2(4): the rest of this Act brought into force, on 1 October 2018, by clause 2(2) of the Customs and Excise Act 2018 Commencement Order 2018 (LI 2018/148). And I’ll continue this way in future too. Deemed Exports provision under FTP also provides drawback for deemed export purposes. Interpretation P ART II APPOINTMENT AND POWERS OF OFFICERS 3. is payable to the exporters if the claim is not settled within three months from the date of issue of acknowledgement by the department. 27-12-1985). (c)   provide for the manner and the time within which a claim for payment of drawback is to be filed. 7[(1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods 1[manufactured, processed or on which any operation has been carried out in India] and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material. 5. Excise 9. by Act 22 of 1995, sec. 26-5-1995). 9[(aa) for specifying the goods in respect of which no drawback shall be allowed; (ab) for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) 10[or interest chargeable thereon];]. by Act 25 of 1978, sec. Your email address will not be published. Ins. Moreover, there are so many doubts arising while dealing with the same. (b) for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; (c) for requiring the 11[manufacturer or the person carrying on any process or other operation] to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the 12[Assistant Commissioner of Customs or Deputy Commissioner of Customs] to enable such authorised officer to inspect the processes of 13[manufacture, process or any other operation carried out] and to verify by actual check or otherwise the statements made in support of the claim for drawback. by Act 22 of 1995, sec. Appointment of Director General, Deputy Director General and other officers 4. 7. (b) in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty. 4. 6. by Act 22 of 1995, sec. Substituted vide Finance Act, 2012, w.e.f. ], (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide—, 8[(a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest, if any, payable thereon;]. (1) These regulations may be cited as the Customs … Whether earning wife is entitled to get interim maintenance U/S 24 of Hindu Marriage Act? 7 (w.e.f. ga('send', 'pageview'); Copyright © 2021 Laws and Bare Acts of India at MyNation.net. Drawback on imported materials used in the manufacture of goods which are exported.—. 8 3A. Something similar I came across during this November attempt, so thought of going in detail of each section and understand the actual meaning they want to convey. (function(i,s,o,g,r,a,m){i['GoogleAnalyticsObject']=r;i[r]=i[r]||function(){ A new Section 75 A has been incorporated in the Customs Act to provide for payment of interest on delayed payment of drawback. (a)   provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; (b)   specify the goods which shall be deemed to be not capable of being easily identified; and. 61, for “manufactured in India” (w.e.f. 61, for “manufacture of such goods” (w.e.f. Section 75 in the Customs Act, 1962. Short title, extent and commencement. Laws and Bare Acts of India at MyNation.net, MISUSE OF ANTI-DOWRY LAWS IN MARITAL DISPUTES, Section 4 – The Muslim Women (Protection - Notes:- 1. 7 of 1974 Parliamentary Service Act, No. Other Articles by - Amendment of section 1 of Act 91 of 1964 . Can cooling-off period U/ S 13-B(2) of Hindu Marriage Act for divorce by mutual consent be waived? m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m) I know, many of us too get such doubts, but under exam pressure, we just ignore them, but this is not advisable, infact this is a common mistake committed by every student. 75. Did a Second marriage performance during the Pendency of an appeal against Divorce decree would amount to Civil contempt? Yet, they got their own different views. Service ‘Office Software Protection Platform’ (osppsvc) failed to start’, KORLAI – Portuguese speaking village in India, FLAGS SIMILAR TO AUSTRALIA AND NEW ZEALAND, COVID-19 defeated – How i cured myself, Symptoms and treatment for Corona at home, Rinascerò, Rinascerai – Roby Facchinetti – PLEASE FORWARD. 61 (w.e.f. by Act 49 of 1991, sec. 68 of 1973 Customs and Excise Amendment Act, No. Ins. Ins. Home remedies for Cough/Cold and Fever, URINE – Water of Life, Fountain of Youth, Potion of beauty, Homemade oil for Soft Smooth beautiful Skin, Some Questions to Indian law makers. 5. The Directorate General (Intelligence and Investigation), 8 Customs and Federal Excise 3B. ga('create', 'UA-88930252-1', 'auto'); So, let us go in detail for each one of them. (2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix. 6. 2913/92 of 12 October 1992 establishing the Community Customs Code; to give continuing effect to the Customs Co-operation Convention drawn up on the basis of Article K.3 of the … Interest at the rate of 15% P.A. })(window,document,'script','https://www.google-analytics.com/analytics.js','ga'); CA Dhiraj Ramchandani  SECTION 75 : Drawback on imported materials used in the manufacture of goods which are “exported” 1-7-1978). 103 of 1972 Customs and Excise Amendment Act, No. by Act 22 of 1995, sec. 61, for “manufacturer” (w.e.f. 60 of Act 59 of 2000, section 113 of Act 60 of 2001, section 131 of Act 45 of 2003, section66ofAct32of2004,section85ofAct31of2005,section7ofAct21of2006, section 10 of Act 9 of 2007, section 4 of Act 36 of 2007 and section 22 of Act 61 of 2008 1. 1. 12. In terms of section 75 of the Customs and Excise Act, 1964, Part 1C of Schedule No. on 12 December 2011. by Act 11 of 1983, sec. Ins. She stopped breast feed; to save her Beauty. 10 (w.e.f. Comment document.getElementById("comment").setAttribute( "id", "ac8424938b6e0a129970f765210ea92b" );document.getElementById("g96885210e").setAttribute( "id", "comment" ); We are Not Lawyers, but No Lawyer will give you Advice like We do, Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE, We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…. (a) goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16; (b) in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty. 1 2. Definitions. by Act 27 of 1999, sec. Two sections similar, so we are least bothered to go into details of any one or both of them. by Act 22 of 1995, sec. 6 (No. 1 to 6, 8 and 10 to the Customs and Excise Act, 1964. 3. Subs. 176 [75A. 120 (w.e.f. In exercise of the powers conferred by subsection 142(35B) of the Customs Act 1967 [Act 235], the Minister makes the following regulations: Citation And Commencement . Interest on drawback.—. Earlier the words “Assistant Commissioner of Customs” were substituted by Act 22 of 1995, sec. Section 1 of the Customs and Excise Act 1964, (hereinafter referred to as the In terms of section 75 of the Customs and Excise Act, 1964, Schedule No. 26-5-1995). CA Dhiraj Ramchandani, You can also submit your article by sending to article@caclubindia.com, GST certification THE CUSTOMS ACT,1969 (i) CONTENTS CHAPTER 1 PRELIMINARY Section Page 1. 26-5-1995). Schedules to the Customs and Excise Act, 1964 (Tariff Book) This page contains Schedules Nos. Categories of Duty Drawback. by Act 22 of 1995, sec. 3 to the said Act is hereby amended, with retrospective effect from 1 April 2012, to the extent set out in the Schedule hereto. Duty Drawback is governed by a couple of sections in the Customs Act, 1962 namely Sec.74 and Sec.75. Login / Subscribe to Access Full Page Section 75 - Drawback on imported materials used in the manufacture of goods which are exported - Customs Act, 1962 X X X X Extracts X X X X 13. 6/1C/44) 40460 AMENDMENT OF SCHEDULE NO. Appointment of officers of customs. 52, for “and exported to any place outside India” (w.e.f. Investment of powers of senior officer of customs by Director General 6. 33 of 1974 [with effect from 1 August, 1974] Publications Act, No. Subs. 19 of 1971, 29 of 1971, 7 of 1974, S.6., 45 of 1975, 25 of 1978, 12 of 1985 Sch., 4 of 1991, 35 of 1997, 16 of 2000, 3 of 2001, 25 of 2003, 14 of 2004, 16 of 2009. DRAWBACK ON IMPORTED MATERIALS USED IN THE MANUFACTURE OF GOODS WHICH ARE EXPORTED. (1) Where it appears to the Central Government that in respect of goods of any class or description manufactured, processed or on which any operation has been carried out in India , being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer, or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer, a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the manufacture or processing of such goods or carrying out any operation on such goods, the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). A In terms of the provisions of Section 75 (1) of the Customs Act, 1962 where any drawback has been allowed on any goods and the sale proceeds are not received within the time allowed under the Foreign Exchange Management Act, 1999, such drawback shall be deemed never to have been allowed. Customs (Fees) Regulations (made under section 263). Short title 2. Subs. Duty Drawback under section 75 of Customs Act scheme provides refund of duties (Customs & Central Excise) paid on Raw Material & Inputs that have gone in production of goods for exports. 6 to the said Act is hereby amended 02 DECEMBER 2016 R. 1479 Customs and Excise A ct, 1964: Amendment of Schedule No. 50, for the words “Assistant Collector of Customs” (w.e.f. Section 75A in the Customs Act, 1962. Your email address will not be published. 11. Required fields are marked *. Safeguard Duty – vide Section 8 of the Customs Tariff Act. Customs Act, 1962 is one of the widest concepts. of Rights on Divorce) Act, 1986, The Muslim Personal Law (Shariat) Application Act, 1937, The Code of Criminal Procedure, 1973 (CrPc), No material evidence 498A against Parents quashed. for sure they dont have any answer, STUDY ON MEN – LEGALISING MISANDRY TO EMPOWER WOMEN, 4 DIRECTIONS CAN CLEAR JUDICIARY BACKLOG OF MATRIMONIAL CASES, SHAME on you NLUD for bias and promoting Gender divide, DOMESTIC VIOLENCE STUDY – Men are victims too, EXPOSED : Truth about National Commission for Women, 40% of Indian married women have regular Sexual intercourse with Lovers outside marriage, Navi Mumbai: A mother-daughter duo was arrested for murder of woman. 18 to 22 of the D.V. Customs and Excise Amendment Act, No. 13-5-1983). (1) Where it appears to the Central Government that in respect of goods of any class or description 1[manufactured, processed or on which any operation has been carried out in India] 2[, being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer], 3[or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the 4[manufacture or processing of such goods or carrying out any operation on such goods], the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2): 5[Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the 4[manufacture or processing of such goods or carrying out any operation on such goods] or class of goods, or is not more than such percentage of the value of the imported materials used in the 4[manufacture or processing of such goods or carrying out any operation on such goods] or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf: Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the 6[Foreign Exchange Management Act, 1999 (42 of 1999)], such drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback]. 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