Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario
12/2017 Dated:- 4-7-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CITY CUSTOMS COMMISSIONERATE, P.B No, 5400, C.R.BUILDING, QUEEN'S ROAD, BENGALURU 560 001
C.NO. Vll1/09/08/2017 City Cus Tech PN
Date: 04.07.2017
PUBLIC NOTICE No. 12/2017
Subject: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario- reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in respect of drawback
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e office of Principal Commissioner or Commissioner of Customs/ Customs (Preventive) in whose jurisdiction the DTA Unit falls. Further, the fixation of Brand rate in case of supplies from DTA to SEZ Unit or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards.
3. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential th
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