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Circular No.30/2016-Customs
F. No. 609/35/2016-DBK
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
New Delhi, dated 24
th
June, 2016
To
Principal Chief Commissioners / Principal Directors General
Chief Commissioners / Directors General
Principal Commissioners &
Commissioners, all under CBEC

Subject: Increase in All Industry Rates (AIR) of Duty Drawback on gold jewellery and silver
jewellery/articles- reg.

Madam/Sir,

The Government has amended the AIR Drawback Notification no. 110/2015-Cus (N.T.) dated 16.11.2015
vide Notification No. 90/2016-Customs (N.T.) dated 24.06.2016 which may be downloaded and perused from
www.cbec.gov.in.

2. This amendment has raised, with effect from 24.06.2016, the specific AIRs of Drawback for export of gold
jewellery, silver jewellery and silver articles under tariff item numbers 711301, 711302 and 711401, respectively,
and specified additional conditions when the AIRs on these items shall not be applicable. Accordingly, it will be
necessary for the exporter claiming these AIRs to make a declaration at the time of export.

3. The declaration shall be that the goods on which AIR of drawback is claimed under tariff item numbers
711301, 711302 or 711401 are manufactured or exported without availing CENVAT facility for any of the inputs
or input services used in their manufacture and without availing the rebate of duty paid on materials used in their
manufacture or processing in terms of rule 18 of the Central Excise Rules, 2002 and are not manufactured or
exported in terms of sub-rule (2) of rule 19 of the said Central Excise Rules, 2002.

4. Wherever these revised AIRs of tariff item numbers 711301, 711302 or 711401 are claimed the availability of
this declaration shall be ensured and recorded at the Let Export Order stage by the Customs officer.

5. Suitable public notices/standing orders are to be immediately issued for guidance of the Trade/field
formations. Difficulties faced, if any, in implementation of the changes may be brought to the notice of the
Board.

Yours faithfully,


(Dipin Singla)
OSD (Drawback)
circulars no 30 2016 | iKargos