Input Data Format for
All Industry Rates of Duty Drawback
[Ref: D.O. F.No.
609/31/2010-DBK dated 1st April 2010]
Sub: All Industry Rates of Duty Drawback, 2010-2011.
Under
the Duty Drawback Scheme administered by this Department the duties
(Customs & Central Excise) paid on inputs and service tax paid on input services
used in the manufacture of export goods are refunded to the exporters in the
form of drawback. The drawback rates are worked out and notified every year after
taking into account the budgetary changes in the duty structure and other relevant
facts.
2. The exercise is underway in the
Ministry to re-work and revise the rates of duty drawback for the year
2010-2011.
3. As you are aware, All Industry
Rates of Duty Drawback are worked out by considering the consumption of
input materials/services and the incidence of duties/taxes on these input
materials/services. We would, therefore, request you to
provide us with a comprehensive cost and consumption data regarding the various
inputs/input services which are used in the manufacture of export products.
A proforma in three parts is enclosed. I would like
to emphasize that the consumption of input materials/services and
incidence of duties/tax, which is shown against the export of a
particular product must be relatable to it. Therefore, the
second part of this proforma requires information on
the actual cost incurred for making the exports and the sales realization on
such exports. The third part of the proforma relates to
the incidence of service tax on exports.
4. Please ensure that data
provided is as representative as possible. Data pertaining to at least five
units should be submitted for each export product. The units
should be selected from amongst the small, medium as well as large exporters
so that the data is truly representative. Needless to say the data should be
collected only from the manufacturers/manufacturer exporters. As far as possible,
data should be supported by relevant documents such as Bills of Entry, Shipping
Bills, invoices etc. Further, while submitting data in respect of a particular
export item manufactured by a manufacturer, details of any/all input(s)/service(s)
used in the manufacture of all types/styles of that particular export
item should be indicated i.e. for instance, data on T-shirt/shoes should include
total quantity/value of inputs/services used by that manufacturer for manufacture
of all types of T-shirts/shoes. Secondly, the data should indicate the tot-al FOB value of
T-shirts/shoes exported by that manufacturer.
5. The Council is hereby advised
that the cost data should be submitted only in respect of those units which
are ready for getting their records and production process
inspected by the Department for verifying the correctness of the data. Further,
such units should submit a copy of the cost data to the Assistant Commissioner/Deputy
Commissioner of Central Excise under whose geographical jurisdiction
their units fall.
6. You are also requested to
inform regarding anomalies, if any, noticed in the Drawback
Schedule, both with reference to description of the goods or the rates. This
will help us rationalize the schedule. Your suggestions are also welcome on any
other aspect of the drawback scheme which you feel need to be examined.
7. Since, the work is time bound
in nature, you are requested to kindly furnish information in the prescribed proforma by 20th April, 2010. The information
sought for with regard to anomalies may be
sent separately in the form of a note. The information may also be sent by e-mail at mofdbkdatabank@hotmail.com.
8. The
government has, like the previous year, constituted a three-member committee
for the formulation of All Industry Rates of Duty Drawback, 2010-2011. Should
you wish to make a presentation before the committee, you may intimate in
advance so that it can be organized.
Proforma 1.1
Data pertaining
to October-December, 2009
Name of
the Manufacturer/Exporter: ............................
Name of item produced and exported:
|
Inputs |
Unit |
Average
Ex factory price of the input during October-December, 2009 |
Average
Domestic purchase price of the input during October-December, 2009 |
Quantity
of domestic material used during October-December, 2009 |
Value
of domestic material (excluding terminal excise duty) used during October-December,
2009 |
Total Amount
of Excise duties paid on the material used during October-December, 2009 |
Average
CIF price of the input |
Quantity
of Imported material used during October-December, 2009 |
Total
CIF Value of imported material used during October-December, 2009 |
Total Amount
of Customs duties paid on the material used during October-December, 2009 |
Quantity
of goods sold in domestic market during October-December, 2009 |
Value
of goods (excluding Terminal stage Excise Duty) sold in domestic market
during October-December, 2009 |
Qty. of
goods exported during October-December, 2009 |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
14 |
|
Total
FOB value of goods exported during October-December, 2009 |
Average
FOB value of goods exported during October-December, 2009 |
Average
FOB value of goods exported during January, 2010 |
|
15 |
16 |
17 |
Note
: 1. Customs duties to include
Basic Customs duty, CVD, Cess and any other duties.
Excise duty should include
Cess.
2. To be completed by the
individual manufacturer exporters.
3. Data should be submitted
taking into account all types / models / styles / qualities of the export
product.
4. In exceptional cases where
the manufacturer is not in a position to submit data for the quarter October-December, 2009, he may submit the same
for the preceding quarter i.e. July - September, 2009.
Proforma 1.2
Data pertaining to April, 2009 to December, 2009
For each major item of final
product
This should list all the
principal material inputs, e.g. steel or other metals or input chemicals or
yarn or fabric etc. that go into the manufacture of the said product. It will
not include common utilities such as electricity, fuel etc.
|
Inputs |
Unit |
Total
Quantity of Import |
Total
Quantity of domestic production |
Rate
of import duty w.e.f. 26.02.2010 |
Rate
of excise duty w.e.f. 26.02.2010 |
|
1 |
2 |
3 |
4 |
5 |
6 |
Note
: 1. Customs duties to include
Basic Customs duty, CVD, Cess and any other duties
Excise duty should include Cess
etc.
2. To be completed by the Export Promotion Councils.
Proforma II
Summary Cost Sheet
Rs. per/Unit output
(Average for the most recent
quarter (October to December, 2009 or July to September, 2009)
Companys name:
Product name:
A. Material cost
Item
1, 2, 3, ------- Provide the list of principal items
of material cost
Sub-total
--------
B. Fuel, electricity, coal, coke etc.
C. Salaries, Wages &
Other
overhead expenses (allocated/apportioned as is the costing practice adopted by
the unit for MIS, inventory
valuation etc)
..
D. Total cost of sales (as estimated as per the
costing practice adopted by the unit for MIS,
inventory
valuation etc.)
E. Domestic Sale price
.
F. FOB realization
..
Note: 1. This
data should be provided for major items of export for a number of major
Companies which constituted a representative sample.
2. In exceptional cases where
the manufacturer is not in a position to submit data for the quarter October-December, 2009, he may submit the same
for the preceding quarter i.e. July - September, 2009.
Proforma III
Service
Tax
For
Major Export Companies in Your Industry to be Provided Separately For each
Company
Period : April, 2009 to December, 2009
Company (Name) :
Products Exported :
Total Business Turnover (Income) :
Total value of Sales :
Of which:-
Domestic Sales :
Export :
Total Service tax paid (Rupees) :
Break-up of Total Service Tax
Service Tax
Paid
1)
2)
3)
Service
Tax on services directly relatable to export- itemized, such as export
commission paid to foreign agents.
Service Tax
Paid
1)
2)
3)
Sub Total: _________
To
be certified by the Company Auditor