Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario
Public Notice: – 22/2017 Dated:- 19-7-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, AHMEDABAD – 380009.
F. No:-VIII/48-70/Cus/T/2017
Dated:- 19.07.2017
Public Notice: – 22/2017
Sub: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario.
Attention of the Trade is invited to Board's Circular No. 24/2017-Customs issued vide F. No. 609/46/2017-DBKdated 30.06.2017.
2.Attention 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 claim
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iction 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.
4. 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 that transfer of documents is undertaken carefully and in close coordination with Customs authorities
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