Customs – PUBLIC NOTICE No. 42/2018-Cus – Dated:- 9-10-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE) 55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007 Phone: 0866-2551261 Fax: 0866-2551156 C. No. VIII/09/01/2017-Cus.TFC Date: 09.10.2018 PUBLIC NOTICE No. 42/2018-Cus Sub: Reg. Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/ Customs Cargo Service Providers, Trade Associations / Chamber of Commerce, Members of the RAC/ PGC and the Public is invited to the Board's Circular No. 37/2018 dated 09.10.2018 issued from F. No. 450/119/2017-Cus.IV on the above subject. 2.0 The legal provisions related to Drawback claims are as under: 2.1 Notes and condition (
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ribed that 'The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall be applicable to export of a commodity or product if the exporter satisfies the following conditions, namely (ii) If the goods are exported on payment of integrated goods and services tax, the exporter shall declare that no refund of integrated goods and services tax paid on export product shall be claimed; 2.3 In terms of Rules 12 and 13 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the shipping bill itself is treated as claim for drawback in terms of the declarations made on the shipping bill. 2.4 The declarations required in terms of above Notes and Conditions and provisions of the Drawback Rules are ma
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