APPENDIX -7E

Format for Fixation of Drawback Rate

DBK - I -STATEMENT

Description of the Product supplied ---------------------------------------- `as per Invoice consist of raw materials/components used in manufacturing of the resultant product.

S.
No.

Name of the
material/ component

Quality
/Technical characteristics

Whether
imported or indigenous

Unit

Gross qty. required

    Wastage Qty

Irrecoverable

Recoverable

 1

 2

 3

 4

 5

 6

 7

 8

 

 

 

 

 

 

 

 

 

Sale Price of waste
per
unit of Qty

By Product/ co-product

Net   wt.   of    the
material

Remarks

 

Qty.

Sale value per unit

 

 

 9

 10

 11

 12

 13

 

 

 

 

 

 Give convenient units by which goods are invoiced for supply (e.g. per ton, per dozen/Pcs., per Sq. meter etc).

 Notes:-

 1. The Units of quantity to be furnished in Col.5 should be given in such a manner that it could be related to DBK-II Statement.

 2. Maintenance stores/materials such as lubricating oil, greases, fuel etc. which are employed to run the machinery and plant should be excluded.

 3. The data for packing materials should be for the same unit quantity for which data for export product for raw materials and components have been given.

 4. Only those raw materials/components etc. to be indicated for which proof of payment of Customs duties is shown in DBK-II. Details of such inputs need not be given where no benefit of duty paid is claimed because of absence of proof of duty. Only a brief mention of such inputs being used would be sufficient.

Certificate Required For DBK -I Statement

I. On behalf of the applicant, I hereby certify that the materials as mentioned above are actually required and being used for production of export product.

                                                                                                       Signature  _____________

                                                                                               (Name   &    Designation   of     the      Chief
                                                                                               Executive/Production in charge (with seal.)

Station ________
Date: ..................

II. It is certified that (To be given by an independent Chartered Engineer/cost Accountant):

      a) The consumption of various materials shown in DBK-I has been examined by us and these are actually required and being consumed in the factory of production for manufacture of export product supplied as checked by us on verification of the production process and relevant technical and related documents;
      b) The imported materials above shown in DBK-I are being actually used in the manufacture of the export product supplied and are not being substituted by indigenous materials;
     c) The wastage /co-product/by-product claimed are as per production process in the factory. There is no suppression of co-product/by-products. The wastages claimed in our views are reasonable and are comparable to the general norms for the industry. Where wastages are considered high, an indication of the normal wastage in the industry has been indicated by us, under 'Remarks' column.

    Signature
Name
        Designation
   Address

Branch of Engg. in which qualified:

Place

Date

                                                         Name & Address of the institution under which registered
                                                         Ref. No. and date of membership.

DBK- II Statement

Direct import of materials/components made by the manufacturer and foreign materials obtained locally by the manufacturer during the period commencing three months prior to the date of supply /first supply upto the date of application, for manufacture of__________________________________ (Name of export product supplied).

S.N o

Description

Technical
characteristics

S.No. in
DBK 1
statement

B/E No. &
date under
which
imported

Name   of
the
Customs
House

Unit

Qty.
imported
originally

Assess
able
value

 1

 2

 3

 4

 5

 6

 7

 8

 9

 

 

 

 

 

 

 

 

 

 

Heading
No. in
Customs
Tariff Act,
1975

Rate of
duty

Country from
which
imported and
name of
supplier

Is assessment
final

Basic custom
duty

Name and full
address of the
supplier in case
the foreign
material/
Components
obtained locally

Remarks

 10

 11

 12

 13

 14

 15

 16

 

 

 

 

 

 

 

 Notes:

 1. Minor items which do not contribute to any significant proportion to the expected drawback rates may be ignored, at the discretion of the applicant.

2. If the assessment against any B/E is not final the nature of dispute may be clearly indicated supported by appropriate letter from concerned customs authorities. Normally no DBK is admitted for provisionally assessed B/Es.

3. Refund application made against any B/E, with details must be indicated.

4. Stock position of the above materials/Components also to be given separately (in linked statement II-A).

CERTIFICATE REQUIRED FOR DBK II STATEMENT

Certified that the particulars mentioned in this statement are correct to the best of my knowledge and belief and no claims for refund of duty in respect of any of the above mentioned bills of entries (other than whose details are furnished) has been or will be lodged with the Customs Authorities.

                                                                                                               Signature

Signature and Stamp of independent  __________
Chartered Accountant/Cost Accountant

                                                                                                     (Name & Designation of the Chief Executive/
                                                                                                     Production in-charge (with seal)

Place:
Date:

DBK- IIA - Statement

Details of procurements relating to stock of imported materials as on commencement *date (*the date three months prior to the date of supply/first supply required for the manufacture of _______________(Name of export product supplied).

S.No.

Description

Technical
characteristics

S.No. in
DBK 1
statement

B/E No. and
date
covering the
imported
stock

Name of the
Customs
House

Unit

Qty. imported originally

Assessable
value

 1

 2

 3

 4

 5

 6

 7

 8

 9

 

 

 

 

 

 

 

 

 

 

Heading no. in Customs Tariff Act,


1975

Rate of duty

Country from where imported &name of supplier0

is assessment final

Basic custom duty

Name and full
address of the supplier in case
the foreign materials/ components obtained locally

Stork as on
___

Remarks

 10

 11

 12

 13

 14

 15

 16

 17

 

 

 

 

 

 

 

 

Note:-

1. In this statement furnish details of stock of all the imported inputs mentioned in statements II which were in stock 3 months prior to the date of supplies of the final product and how these were imported/procured. (Actual stock to be given under Col.16, with procurement details in other Columns).

2. If the assessment for any of the inputs in stock as shown is not final, the nature and current status of dispute may be clearly indicated. (Normally no DBK for provisionally assessed B/E are admitted).

3. Refund applications made if any for procurement shown in stock with details to be indicated.

4. Photocopies of all Bills of Entries mentioned above must be enclosed.

CERTIFICATE REQUIRED FOR DBK II A STATEMENT

Certified that the particulars mentioned in this statement are correct to the best of my knowledge and belief and no claims for refund of duty in respect of any of the above mentioned bills of entries has been or will be lodged with the Customs Authorities.

Signature and Stamp of independent                                                                       Signature_______________
Chartered Accountant/Cost Accountant                        (Name & Designation of the Chief Executive/ Production
                                                                                                                              Incharge (with seal)

Place:
Date: