Input Data Format for All Industry Rates of Duty Drawback

Sub: All Industry Rates of Duty Drawback, 2009-2010.

[Ref: D.O.F.No. 609/67/2009-DBK dated 03 August 2009]

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 2009-2010.

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 products must be relatable to the actual business activity of exports. 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 total FOB value of T-shirts/shoes exported by that manufacturer.

5. 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.

6. Since, the work is time bound in nature, you are requested to kindly furnish information in the prescribed proforma by 21st August, 2009. 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.

7. The government has, like the previous year, constituted a three-member committee consisting of Shri Saumitra Chaudhuri, Member, Planning Commission of India, Shri S. B. Mohapatra, Secretary to the Government of India (retired) and Shri T. R. Rustagi, Chief Commissioner of Customs & Central Excise (retired) for the formulation of All Industry Rates of Duty Drawback, 2009-2010. 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 April-June, 2009

Name of the Manufacturer/Exporter: ............................

Name of item produced and exported: …………………

Inputs	Unit	Average Ex factory price of the input during April-June, 2009	Average Domestic purchase price of the input during April-June, 2009	Quantity of domestic material used during April- June, 2009	Value of domestic material (excluding terminal excise duty) used during April-June, 2009	Total Amount of Excise duties paid on the material used during April-June, 2009	Average CIF price of the input	Quantity of Imported material used during April-June, 2009	Total CIF Value of imported material used during April-June, 2009	Total Amount of Customs duties paid on the material used during April-June, 2009	Quantity of goods sold in domestic market during April-June, 2009	Value of goods (excluding Terminal stage Excise Duty) sold in domestic market during April-June, 2009	Qty. of goods exported during April-June, 2009
1	2	3	4	5	6	7	8	9	10	11	12	13	14

Total FOB value of goods exported during April-June, 2009	Average FOB value of goods exported during April-June, 2009	Average FOB value of goods exported during July , 2009
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 April-June, 2009, he may submit the same for the preceding quarter i.e. January - March, 2009.

Proforma 1.2

Data pertaining to October, 2008 to June, 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. 06.07.2009	Rate of excise duty w.e.f. 06.07.2009
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 (April to June, 2009)

Company’s 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 April-June, 2009, he may submit the same for the preceding quarter i.e. January - March, 2009.

Proforma III

Service Tax

For Major Export Companies in Your Industry to be Provided Separately For each Company

Period : October, 2008 to June, 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

Service Tax on services directly relatable to export- itemized, such as export commission paid to foreign agents.

Service Tax Paid

Sub Total: _________

To be certified by the Company Auditor