CLARIFICATION FOR TED ON FUEL BY EOU

CLARIFICATION FOR TED AVAILMENT IN REPECT OF SUPPLY TO EOU

EXPORT PROMOTION COUNCIL FOR EOUs & SEZ UNITS
(Ministry of Commerce & Industry, Government of India)
705, BHIKAJI CAMA BHAVAN, BHIKAJI CAMA PLACE, NEW DELHI 110 066
TEL : 26165805, 26167042, FAX: 26165538, EMAIL : epces@vsnl.net
L.B. Singhal
Director General
EPCES CIRCULAR NO.2 DATED 12.1.2006
Sub : Reimbursement of Excise Duty paid on fuels procured from depots of
domestic oil companies
Please refer to EPCES Circular No. 73 dated 8-12-2005 wherein I had forwarded DGFT
Circular No. 37 dated 5-12-2005. DGFT Circular No. 37 dated 5-12-2005 had clarified abut
reimbursement of drawback and excise duty in respect of supplies affected to EOUs. This
circular had further stated that in so far as supply to SEZ is concerned, which is treated as
physical exports, the matter is under consideration in consultation with Department of Revenue.
On receipt of this DGFT Circular I had made a reference to DGFT pointing out that
DGFT had fixed up the drawback rates for Furnace Oil (FO) as well High Speed Diesel (HSD)
even in respect of supplies to SEZs as well.
Now I have received a letter No. 01/92/180/194/AM06/PC.II/548 dated 22/12/2005 from
DGFT which has clarified as follows:-
“Please refer to your email dated 8-12-2005 on the above subject.
It is clarified that the circular No. 37 dated 5-12-2005 was issued in the
context of re-imbursement of excise duty paid on fuels procured from depots
of domestic oil companies without CT-3 facility and not with reference to
drawback, which are available on this item as per the rate notified by DGFT.
The facility of drawback on supply to SEZ, which constitutes the deemed
import duty component, as per the notified rates would continue to be
available. For refund of excise duty paid on such supply to SEZ, the matter is
under consideration in consultation with Department of Revenue. Supply to
EOUs would however be eligible for TED refund as per the above circular.”
A copy of this letter is enclosed alongwith. Hence in view of this letter the facility of
drawback on supplies to SEZs, as per the notified rates would continue to be available. For
refund of excise duty paid on such supplies to SEZ, the matter is under consideration in
consultation with the Department of Revenue. Supplies to EOUs would be entitled for the benefit
as already explained in the DGFT Circular No. 37.
This is for your information please.
______________________________________
F.No. 01/92/180/194/AM06/PC.II/548
Government of India
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhawan, New Delhi
Dated the 22nd December 2005
To
The Director General
Export Promotion Council for EOU & SEZ
705, Bhikaji Cama Bhavan,
Bhikaji Cama Place,
New Delhi – 100 066
Subject : Re-imbursement of excise duty paid on fuels procured from depots of Domestic
Oil Companies.
Sir,
Please refer to your email dated 8-12-2005 on the above subject.
It is clarified that the circular No. 37 dated 5-12-2005 was issued in the context of reimbursement
of excise duty paid on fuels procured from depots of domestic oil companies
without CT-3 facility and not with reference to drawback, which are available on this item as per
the rate notified by DGFT. The facility of drawback on supply to SEZ, which constitutes the
deemed import duty component, as per the notified rates would continue to be available. For
refund of excise duty paid on such supply to SEZ, the matter is under consideration in
consultation with Department of Revenue. Supply to EOUs would however be eligible for TED
refund as per the above circular.
Yours faithfully,
(P. K. Santra)
Dy. Director General of Foreign Trade
For Director General of Foreign Trade
Copy for information to:
1. All Licensing Authorities
2. All Development Commissioners of SEZ

Extention of Time Limit of duty credit application with prescribed cut.

THIS IS AN EXTRACTS OF PUBLIC NOTICE PUBLISHED BY OFFICE OF DGFT, NEW DELHI.
"TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY
(PART-I, SECTION-I)

GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF COMMERCE
DIRECTORATE GENERAL OF FOREIGN TRADE

PUBLIC NOTICE NO. 45 (RE-2008)/2004-2009
NEW DELHI, DATED THE 7th JULY, 2008

In exercise of powers conferred under Paragraph 2.4 of the Foreign Trade Policy 2004-2009, the Director General of Foreign Trade hereby makes the following amendments in Handbook of Procedures, Vol.I:

1. Para 9.3 relating to ‘applications received after expiry of prescribed date of receipt’ shall be amended to read as under: -

“9.3 Wherever any application is received after expiry of last date for submission of such application, the application may be considered after imposing a late cut in the following manner:

1.
Application received after the expiry of last
date but within six months from the last date
2%
2.
Application received after six months from the
prescribed date of submission but not later than
one year from the prescribed date
5%
3.
Application received after twelve months from the
prescribed date of submission but not later than two years from the prescribed date
10%

This issues in Public interest.
Sd/-
(R.S. Gujral)
Director General of Foreign Trade and
Ex-Officio Additional Secretary to the Government of India

(Issued from F.No.01/94/162/O.H.Kanpur/AM08/PC-I)"

LIST OF INDIAN PORT CODES

Location Codes
Location Code Location Desc. Country Code State
INDEL4 Delhi Air Cargo IN Delhi
INSBI6 Sabarmati ICD IN Gujarat
INBLR4 Banglore Air Cargo IN Karnataka
INMAA4 Chennai Air Cargo IN Tamilnadu
INCCU4 Kolkata Air Cargo IN West Bengal
INHYD4 Hyderabad Air Cargo IN Andhra Pradesh
INJAI6 Jaipur ICD IN Rajasthan
INTRV4 Trivendrun Air Cargo IN Kerala
INBOM4 Bombay Air Cargo IN Maharashtra
INCCU1 Kolkata Sea IN West Bengal
INMRM1 Goa Sea IN Goa
INBOM1 Bombay Sea IN Maharashtra
INMAA1 Chennai Sea IN Tamilnadu
INNSA1 Nhava Sheva Sea IN Maharashtra
INCOK1 Cochin Sea IN Kerala
INTUT1 Tuticorin Sea IN Tamilnadu
INNML1 Mangalore Sea IN Karnataka
INVTZ1 Vizac Sea IN Andhra Pradesh
INPPG6 Patparganj IN Delhi
INLUD6 Ludhiana IN Punjab
INTKD6 Tughlakabad IN Delhi
INPTP8 Patrapole IN West Bengal
INRXL8 Rexaul IN Bihar
INTUT6 Tuticorin ICD IN Tamilnadu
INPAV1 Pipavav(Victor) Port IN Gujarat
INNAN1 Nancowrie IN Andaman and Nicobar Isl.
INIXZ1 Port Blair IN Andaman and Nicobar Isl.
INIXZ4 Port Blair IN Andaman and Nicobar Isl.
INCNB1 Car-Nicobar IN Andaman and Nicobar
INCRN1 Cornwallis IN Andaman and Nicobar
INESH1 Elphinstone Harbour IN Andaman and Nicobar
INMYB1 Mayabandar IN Andaman and Nicobar
INMDW1 Meadows IN Andaman and Nicobar
INRGT1 Ranghat Bay IN Andaman and Nicobar
INBNP1 Bheemunipatnam IN Andhra Pradesh
INNVP1 Navaspur IN Andhra Pradesh
INSRV1 Surasani - Yanam IN Andhra Pradesh
INVRU1 Vadarevu IN Andhra Pradesh
INVTZ6 Visakhapatnam (EPZ/SEZ) IN Andhra Pradesh
INNPGB Nampong IN Arunachal Pradesh
INDRGB Darranga IN Assam
INDHBB Dhubri Steamerghat IN Assam
INGAU4 Gauhati IN Assam
INGHWB Gauhati Steamerghat IN Assam
INGTGB Gitaldah road IN Assam
INGKJB Golakganj (LCS ) IN Assam
INGKJ2 Golakganj Raiiway Station IN Assam
INHLD2 Haldibari Railway Station IN Assam
INHTSB Hatisar IN Assam
INKXJ2 Karimganj Railway Station IN Assam
INKGJB Karimganj Steamerghat and Ferry Ghat IN Assam
INLTBB Latu Bazar IN Assam
INMHN2 Mahisashan Railway Station IN Assam
INMKCB Manikarchar IN Assam
INMNUB Manu IN Assam
INNMTB Neamati steamer Ghat IN Assam
INPHBB Phulbari IN Assam
INSLR2 Silcher R.M.S. Office IN Assam
INSLRB Silcher Steamerghat IN Assam
INSTRB Sutarkandi IN Assam
INTJPB Tezpur Steamerghat IN Assam
INULPB Ultapani IN Assam
INBGUB Bairgania IN Bihar
INBNRB Bhimnagar IN Bihar
INBTMB Bhithamore(Sursnad) IN Bihar
INGALB Galgalia IN Bihar
INJAYB Jayanagar IN Bihar
INJBNB Jogbani IN Bihar
INKTRB Kathihar IN Bihar
INKNLB Kunauli IN Bihar
INRXLB Raxaul IN Bihar
INSNBB Sonabarsa IN Bihar
INSHP1 Sinbhour Port IN Daman and Diu
INDLI2 Delhi Railway Station IN Delhi
INCHR1 Chapora IN Goa
INPNJ1 Panjim IN Goa
INPPJ1 Pellet Plant Jetty at Shiroda IN Goa
INTPN1 Talpona IN Goa
INADA6 Adalaj IN Gujarat
INBED1 Bedi(Including Rozi-Jamnagar) IN Gujarat
INBYT1 Beyt IN Gujarat
INBGW1 Bhagwa IN Gujarat
INBLM1 Bilimora IN Gujarat
INBSR1 Bulsar IN Gujarat
INCMB1 Cambay IN Gujarat
INDHR1 Dholera IN Gujarat
INDRK1 Dwarka (Rupen) IN Gujarat
INGIN6 Gandhidham IN Gujarat
INGHA1 Ghogha IN Gujarat
INKVI1 Kavi IN Gujarat
INKDN1 Kodinar(Muldwarka) IN Gujarat
INKTD1 Kotda IN Gujarat
INKTW1 Koteshwar IN Gujarat
INMTW1 Metwad IN Gujarat
INNVB1 Navabunder IN Gujarat
INOMU1 Old Mundra IN Gujarat
INONJ1 Onjal IN Gujarat
INRJP1 Rajpara IN Gujarat
INSMR1 Simor IN Gujarat
INSBH1 Sinbhour IN Gujarat
INTNK1 T ankari IN Gujarat
INUMR1 Umarsadi IN Gujarat
INAKV6 Ankleshwar IN Gujarat
INCHN6 Vadodara - Chhani IN Gujarat
INGHR6 Garhi Harsaru - Gurgaon ICD IN Haryana
INNUR6 Kundli IN Haryana
INREA6 Rewari IN Haryana
INNGSB Village Namgaya Shipkila IN Himachal Pradesh
INBBM6 Bari Brahma IN Jammu Kashmir
INIXW6 Jamshedpur (ICD) IN Jharkhand
INBDR1 Baindur IN Karnataka
INBLR5 Bangalore IN Karnataka
INBKR1 Belekeri IN Karnataka
INDRU6 Belgaum - Desur IN Karnataka
INBTK1 Bhatkal IN Karnataka
INCDP1 Coondapur (Ganguly) IN Karnataka
INHGT1 Hangarkatta IN Karnataka
INHWR1 Honawar IN Karnataka
INKRW1 Karwar(including Sardeshivagad) IN Karnataka
INPDD1 Padubidri Minor Port IN Karnataka
INANG1 Anijengo IN Kerala
INBDG1 Badagara IN Kerala
INCNN1 Cannanore IN Kerala
INKAL1 Kallai IN Kerala
INKND1 Kankudy IN Kerala
INKSG1 Kasargod IN Kerala
INKDP1 Kondiapetnam IN Kerala
INKVL1 Kovalam IN Kerala
INLPR1 Leapuram IN Kerala
INMHE1 Mahe IN Kerala
INMLP1 Mallipuram IN Kerala
INPNN1 Ponnani IN Kerala
INRKG1 Rajakkamangalam IN Kerala
INAGI1 Agatti Island IN Lakshadweep
INAMI1 Amini IsTand IN Lakshadweep
INADI1 Androth Island IN Lakshadweep
INBTR1 Bitra Island IN Lakshadweep
INCTI1 Chettat Island IN Lakshadweep
INKDI1 Kadmat lsland IN Lakshadweep
INKVT1 Kavaratti Island IN Lakshadweep
INKTI1 Kiltan Island IN Lakshadweep
INMPR6 Malanpur ICD IN Madhya Pradesh
INACH1 Achra IN Maharashlra
INABG1 Alibag IN Maharashtra
INANL1 Arnala IN Maharashtra
INBND1 Bandra IN Maharashtra
INBKT1 Bankot IN Maharashtra
INBSN1 Bassein IN Maharashtra
INBLP1 Belapur IN Maharashtra
INBWN1 Bhiwandi IN Maharashtra
INBSL6 Bhusaval ICD IN Maharashtra
INBRM1 Borlai - Mandla IN Maharashtra
INBRY1 Borya IN Maharashtra
INDHN1 Dahanu IN Maharashtra
INDTW1 Dantiwara IN Maharashtra
INDLB6 Daulatabad ICD IN Maharashtra
INDEG1 Deogad IN Maharashtra
INDIG1 Dighi Port IN Maharashtra
INHRN1 Harnai IN Maharashtra
INJGD1 Jaigad IN Maharashtra
INJTP1 Jaitapur IN Maharashtra
INKLY1 Kalyan IN Maharashtra
INKRN1 Karanja IN Maharashtra
INKSH1 Kelshi IN Maharashtra
INKIW1 Kelwa IN Maharashtra
INKRP1 Kiranpani IN Maharashtra
INKMB1 Kumbharu IN Maharashtra
INMLW1 Malwan IN Maharashtra
INMNW1 Mandwa IN Maharashtra
INMNR1 Manori IN Maharashtra
INMRJ6 Miraj IN Maharashtra
INMRA1 Mora IN Maharashtra
INGRR6 Mumbai -DP-I IN Maharashtra
INGRD6 Mumbai DP-II IN Maharashtra
INMRD1 Murad IN Maharashtra
INNDG1 Nandgaon IN Maharashtra
INNWP1 Newapur IN Maharashtra
INNVT1 Nivti IN Maharashtra
INPSH1 Palshet IN Maharashtra
INPRG1 Purangad IN Maharashtra
INRJR1 Rajpuri IN Maharashtra
INSTP1 Satpati IN Maharashtra
INSWD1 Shriwardhan IN Maharashtra
INTRP1 Tarapur IN Maharashtra
INTHL1 Thal IN Maharashtra
INTNA1 Thana IN Maharashtra
INTMP1 Trombay IN Maharashtra
INULW1 Ulwa IN Maharashtra
INUTN1 Uttan IN Maharashtra
INVRD1 Varavda IN Maharashtra
INVSV1 Varsava IN Maharashtra
INVNG1 Vengurla IN Maharashtra
INVYD1 Vijaydurg IN Maharashtra
INMREB Moreh IN Manipur
INBGMB Baghmara IN Meghalaya
INBLTB Balet IN Meghalaya
INBRAB Barsora IN Meghalaya
INBOLB Bolanganj IN Meghalaya
INKAK1 Kakinada IN Andhra Pradesh
INKRI1 Krishnapatnam IN Andhra Pradesh
INMAP1 Masulipatnam IN Andhra Pradesh
INDAM1 Daman & Diu IN Daman &Diu
INBET1 Betul IN Goa
INPAN1 Panaji Port IN Goa
INBHU1 Bhavanagar IN Gujarat
INBRH1 Broach IN Gujarat
INDAH1 Dahej IN Gujarat
INDIV1 Div IN Gujarat
INGGA1 Gogha IN Gujarat
INIXY1 Kandla IN Gujarat
INJAK1 Jakhau IN Gujarat
INJBD1 Jafrabad IN Gujarat
INJDA1 Jodia IN Gujarat
INKOK1 Koka IN Gujarat
INMDA1 Magdalla IN Gujarat
INMDK1 Muldwarka IN Gujarat
INMGR1 Mangrol IN Gujarat
INMHA1 Mahuva IN Gujarat
INMLI1 Maroli IN Gujarat
INMUN1 Mundra IN Gujarat
INNAV1 Navlakhi IN Gujarat
INOKH1 Okha IN Gujarat
INPBD1 Porbandar IN Gujarat
INPIN1 Pindhara IN Gujarat
INSAL1 Salaya IN Gujarat
INSIK1 Sikka IN Gujarat
INTJA1 Talaja IN Gujarat
INTUN1 Tuna IN Gujarat
INUMB1 Umbergoan IN Gujarat
INVAD1 Vadinar IN Gujarat
INVSI1 Vansi-Borsi IN Gujarat
INVVA1 Veraval IN Gujarat
INMDV1 Mandvi IN Gujarat
INALA1 ALANG SBY IN Gujarat
INBLK1 Belekeri IN Karnataka
INCOO1 Coondapur (Ganguly) IN Karnataka
INIXE1 Mangalore IN Karnataka
INMAL1 Malpe IN Karnataka
INTRI1 Tadri IN Karnataka
INALF1 Allepey IN Kerala
INAZK1 Azhikkal IN Kerala
INCCJ1 C.H. Kozikode IN Kerala
INMCI1 Minicoy Island IN Kerala
INTEL1 Tellichery IN Kerala
INVZJ1 Vazhinjam IN Kerala
INNEE1 Neendakara IN Kerala
INDHP1 Dabhol Port IN Maharashtra
INDMT1 Dharamtar IN Maharashtra
INRED1 Redi IN Maharashtra
INRNR1 Ranpar IN Maharashtra
INRTC1 Ratnagiri IN Maharashtra
INRVD1 Revdanda IN Maharashtra
INDHU1 Dahanu IN Maharashtra
INBBP1 Bahabal Pur IN Orissa
INGPR1 Gopalpur IN Orissa
INPRT1 Paradeep IN Orissa
INKRK1 Karaikal IN Pondicheri
INPNY1 Pondicherry IN Pondicheri
INCDL1 Cuddalore IN Tamilnadu
INENR1 Ennore IN Tamilnadu
INMDP1 Mandapam IN Tamilnadu
INNPT1 Nagapattinam IN Tamilnadu
INRAM1 Rameshwaram IN Tamilnadu
INTYR1 Tirukkadayyur IN Tamilnadu
INVEP1 Veppalodai IN Tamilnadu
INVKM1 Valinokkam IN Tamilnadu
INHAL1 Haldia IN West Bengal
INVTZ4 Vishakapatnam IN Andhra Pradesh
INGAY4 Gaya IN Bihar
INPAT4 Patna IN Bihar
INGOI4 Dabolim IN Goa
INAMD4 Ahmedabad IN Gujarat
INSXR4 Srinagar IN Jammu & Kashmir
INCOK4 Cochin IN Kerala
INCCJ4 Karipur(Calicut) IN Kerala
INIDR4 Indore IN Madhya Pradesh
INPNQ4 Pune IN Maharashtra
INNAG4 Nagpur IN Maharashtra
INIMF4 Imphal IN Manipur
INBBI4 Bhubaneswar IN Orissa
INATQ4 Rajasansi(Amritsar) IN Punjab
INJAI4 Jaipur IN Rajasthan
INCJB4 Coimbatore IN Tamilnadu
INTRZ4 Tiruchirapalli IN Tamilnadu
INAGR4 Agra IN Uttar Pradesh
INBEK4 Bareilly IN Uttar Pradesh
INKNU4 Kanpur IN Uttar Pradesh
INLKO4 Lucknow IN Uttar Pradesh
INVNS4 Varanasi IN Uttar Pradesh
INIXB4 Bagdogra IN West Bengal
INAMD5 Amhedabad IN Gujarat
INAPT6 Anaparthi IN Andhra Pradesh
INCLX6 Chirala IN Andhra Pradesh
INCOI6 Kakinada IN Andhra Pradesh
INSNF6 Hyderabad IN Andhra Pradesh
INKDD6 Karedu IN Andhra Pradesh
INRPL6 Raddipalem IN Andhra Pradesh
INAMG6 Amingaon(Gauhati) IN Assam
INMDG6 Margao IN Goa
INBRC6 Baroda IN Gujarat
INKAP6 Kapadra(Surat) IN Gujarat
INSAC6 Sachin(Surat) IN Gujarat
INIXY6 Kandla (EPZ/SEZ) IN Gujarat
INSTV6 Surat (EPZ/SEZ) IN Gujarat
INVPI6 Vapi IN Gujarat
INRAJ6 Rajkot IN Gujarat
INPNP6 Babarpur IN Haryana
INFBD6 Faridabad IN Haryana
INTAT6 Jamshedpur (ICD) IN Jharkhand
INWFD6 Bangalore IN Karnataka
INHAS6 Hassan (EPZ/SEZ) IN Karnataka
INARR6 Aroor IN Kerala
INCOK6 Cochin (EPZ/SEZ) IN Kerala
INGWL6 Malanpur(Gwalior) IN Madhya Pradesh
ININD6 Pithampur IN Madhya Pradesh
INIDR6 Indore (EPZ/SEZ) IN Madhya Pradesh
INRAI6 Raipur IN Chhattisgarh
INDIG6 Dighi(Pune) IN Maharashtra
INJAL6 Jalgaon IN Maharashtra
INMUL6 Mulund IN Maharashtra
INNGP6 Nagpur IN Maharashtra
INNSK6 Nasik IN Maharashtra
INPMP6 Pimpri IN Maharashtra
INWAL6 Waluj(Aurangabad) IN Maharashtra
INCCH6 Chinchwad ( ICD) IN Maharashtra
INBOM6 Mumbai (EPZ/SEZ) IN Maharashtra
INKHP6 Khopta (EPZ/SEZ) IN Maharashtra
INASR6 Amritsar IN Punjab
INBTI6 Bhatinda IN Punjab
INJUC6 Jalandhar IN Punjab
INLDH6 Ludhiana IN Punjab
INBHL6 Bhilwara IN Rajasthan
INBWD6 Bhiwadi IN Rajasthan
INJUX6 Jodhpur IN Rajasthan
INKTT6 Kota IN Rajasthan
INUDZ6 Udaipur IN Rajasthan
INCBE6 Coimbatore IN Tamilnadu
INSXT6 Salem IN Tamilnadu
INTUP6 Tirupur IN Tamilnadu
INSLL6 Singnallur IN Tamilnadu
INMAA6 Chennai (EPZ/SEZ) IN Tamil Nadu
INBLJ6 Agra IN Uttar Pradesh
INBSB6 Varanasi IN Uttar Pradesh
INCPC6 Kanpur IN Uttar Pradesh
INMBD6 Pakwara (Moradabad) IN Uttar Pradesh
INMTC6 Meerut IN Uttar Pradesh
INSRE6 Saharanpur IN Uttar Pradesh
INNDA6 Noida (EPZ/SEZ) IN Uttar Pradesh
INMBC6 Moradabad (EPZ/SEZ) IN Uttar Pradesh
INDER6 Noida-Dadri (ICD) IN Uttar Pradesh
INFLT6 Falta (EPZ/SEZ) IN West Bengal
INSLT6 Salt Lake (EPZ/SEZ) IN West Bengal
INDLUB Dalu IN Meghalaya
INDWKB Dawki IN Meghalaya
INGHPB Ghasuapara IN Meghalaya
INMGHB Mahendraganj IN Meghalaya
INRGUB Ryngku IN Meghalaya
INSBZB Shella Bazar IN Meghalaya
INCHPB Champai IN Mizoram
INDMRB Demagir IN Nagaland
INPNY6 Pondicherry ICD IN Pondicherry
INASR2 Amritsar Railway Station IN Punjab
INATT2 Attari Railway Station IN Punjab
INATRB Attari Road IN Punjab
INDPR6 DAPPER IN Punjab
INBMR2 Barmer Railway Station IN Rajasthan
INBGK6 Bhagat ki Kothi - Jodhpur ICD IN Rajasthan
INJSZ6 Jaipur – Sitapur (EPZ/SEZ) IN Rajasthan
INJAI5 Jaipur IN Rajasthan
INBRN6 Jodhpur- Boranda (EPZ/SEZ) IN Rajasthan
INKKU6 Kanakpura - Jaipur ICD IN Rajasthan
INMNB2 Munabao Railway Station IN Rajasthan
INTHA6 Thar Dry Port - Jodhpur ICD IN Rajasthan
INCHMB Chamurchi IN Sikkim
INAJJ6 Arakkonam - Melpakkam - Chennai ICD IN Tamil Nadu
INIGU6 Coimbatore - Irugur ICD IN Tamil Nadu
INKAR6 KARUR IN Tamil Nadu
INIXM6 Madurai ICD IN Tamil Nadu
INCHE6 Tiruppur - Chettipalayam CFS IN Tamil Nadu
INCHL1 Colachel IN Tamilnadu
INDSK1 Dhanu - Shkodi IN Tamilnadu
INKKR1 Kilakari IN Tamilnadu
INKSP1 Kulasekarapatnam IN Tamilnadu
INPMB1 Pamban IN Tamilnadu
INPTN1 Portonovo IN Tamilnadu
INRWR1 Rameshwaram IN Tamilnadu
INTPH1 Thopputhurai IN Tamilnadu
INTHO6 Tiruppur - Thottiplayam ICD IN Tamilnadu
INTND1 Tondi IN Tamilnadu
INTDE6 Tudiyalur - Coimbatore ICD IN Tamilnadu
INAGTB Agartala IN Tripura
INDHLB Dhalaighat IN Tripura
INKELB Kel Sahar Subdivision IN Tripura
INKWGB Khowaighat IN Tripura
INMHGB Mahurighat IN Tripura
INRGBB Old Raghna Bazar IN Tripura
INSABB Sabroom IN Tripura
INSMPB Srimantapur IN Tripura
INBSAB Banbasa IN Uttar Pradesh
INBNYB Berhni IN Uttar Pradesh
INSTT6 Dadri - STTPL (CFS) IN Uttar Pradesh
INDLAB Dharchula IN Uttar Pradesh
INGAIB Gauriphanta IN Uttar Pradesh
INSJR6 Greater Noida-Surajpur IN Uttar Pradesh
INGJIB Gunji IN Uttar Pradesh
INJWAB Jarwa IN Uttar Pradesh
INJHOB Jhulaghat (Pithoragarh) IN Uttar Pradesh
INKNU6 Kanpur - JRY (ICD ) IN Uttar Pradesh
INKTGB Katarniyaghat IN Uttar Pradesh
INKWAB Khunwa IN Uttar Pradesh
INNGRB Nepalgunj Road IN Uttar Pradesh
INSNLB Sonauli IN Uttar Pradesh
INTKNB Tikonia IN Uttar Pradesh
INCBDB Changrabandh IN West Bengal
INFBRB Fulbari IN West Bengal
INGED2 Gede Railway Station IN West Bengal
INGTZB Getandah IN West Bengal
INGJXB Ghojadanga IN West Bengal
INHLIB Hilli IN West Bengal
INHGLB Hingalganj IN West Bengal
INJIGB Jaigaon IN West Bengal
INJPGB Jalpaiguri IN West Bengal
INMHDB Kotawalighat (Mohedipur) IN West Bengal
INLGLB Lalgola Town IN West Bengal
INNKNB Namkhana IN West Bengal
INPNTB Pan itanki (Naxabari) IN West Bengal
INPTPB Petrapole Road IN West Bengal
INRDP2 Radhikapur Railway Station IN West Bengal
INRNG2 Ranaghat Railway Station IN West Bengal
INSNG2 Singabad Railway Station IN West Bengal
INSTIB Sitai IN West Bengal
INSKPB Sukhia Pokhari IN West Bengal
INTTSB T.T. Shed (Kidcerpore) IN West Bengal
INTNGB Tungi IN West Bengal
INPVL6 Panvel IN Maharashtra
INMDD6 Mandideep IN Madhya Pradesh
INAPL6 Dadri-ACPL CFS IN Uttar Pradesh
INTTP6 Dadri TTPL IN Uttar Pradesh
INBDH6 ICD Badohi IN Uttar Pradesh
INDUR6 ICD Durgapur IN West Bengal
INMWA6 ICD Maliwada IN Maharashtra
INCPL6 Dadri-CGML IN Uttar Pradesh
INLON6 ICD Loni IN Uttar Pradesh
INVAL6 Valvada ICD IN Gujarat

DEEMED DRAWBACK OFN HSD/FURNACE OIL PROCUREMENT BY 100% EOUS

Whether EOU/EHTP/STP procurring HSD and Furnance Oil directely from Govt. Rerefinerie against CT-3 form and are availing the benefit of exemption of Excise duty are eligbile for deemed duty drawback.

DGFT Policy Circular No, 37/2005-09 is quite clear and it clearly clarifies that the Drawback rate fixed by DGFT for furnace oil and high speed diesel take into account the customs duty on crude oil deemed to have been imported by the oil companies. This, however, does not take into account the excise duty paid on the procurement of fuel from the depots of domestic oil companies. Fuels procured from the depots of domestic oil companies on payment of excise duty by EOU/EHTP/STP/BTP will be eligible for reimbursement in the form of terminal excise duty in addition to drawback rates notified by DGFT from time to time provided the recipient unit does not avail CENVAT credit/rebate on such goods. Supplies taken directly from the refineries will continue to get exemption from payment of excise duty under CT3.

Know transmission status of DEPB Shipping bills of JNPT by following automated email system

The procedure to be followed is given below:
a) All requests has to be sent through e-mail to docktrack.jnch@icegate.gov.in
b) The subject of the mail should be as given below:

Subject of the Mail
Remarks
1. TRANSMISSION STATUS OF DEPB SBs to DGFT
exp:dgft:sbno:SB1,SB2,SB3
This will give transmission status of particular SBs to DGFT
exp:dgft:iec:
This will give transmission status of all DEPB shipping bills filed by a particular exporter during last six months
exp:dgft:cha:
This will give transmission status of all DEPB shipping bills filed by a CHA during last six months
2. STATUS OF DRAWBACK CLAIMS
exp:dbkpend:sbno: SB1,SB2,SB3
This will give status of drawback claims for particular SBs along with reasons for pendency of pending claims
exp:dbkpend:iec:
This will give status of all drawback claims filed by a particular exporter along with reasons for pendency of pending claims
exp:dbkpend:cha:
This will give status of all drawback claims filed by a particular CHA along with reasons for pendency of pending claims
3.DRAWBACK CLAIMS PASSED DURING LAST 6 MONTHS
exp:dbkpassed:sbno:SB1,SB2,SB3
This will give drawback claims passed for particular shipping bills
exp:dbkpassed:iec:
This will give drawback claims passed for a particular exporter during last six months
exp:dbkpassed:cha:
This will give drawback claims passed for a particular CHA during last six months
/ is actual IEC No of Exporter /CHA NO
(Sample mail formats for different situations is annexed for illustration purpose)
The reply to the mail will be auto generated, and the format should exactly match the format given above. No extra space should be inserted. The status of the shipping bills mentioned in the subject will be sent to the mail id from which request has been received as an attachment.
As any query will put extra pressure on the EDI system, it is requested that option regarding status of particular shipping bills should be normally be resorted to and queries pertaining to IEC or CHA wise status should not be used too frequently . In one mail 10 shipping bills can be indicated in the subject field.

JNPT NOW ACCETING THE REFUND APPLICATION OF 4% ADDITIONAL DUTY AND ISSUED NOTIFICATION NO 40/2008, AS DETAILED BELOW:

PUBLICE NOTICE NO. 40 /2008
Subject: Procedure for refund of 4% Additional Duty of Customs in
pursuance of Notification No.102/2007-Customs dated 14.9.2007 – Reg.


1. Attention of all Exporters, Importers, Customs House Agents and Member of Trade and all concerned is invited to the Circular No. 06/2008-Cus. Dated 28/04/2008 issued by CBEC prescribing procedure for grant of refund of 4% SAD under Notfn. No. 102/2007 dated 14/09/2007.

2. The Board has examined this matter in consultation with the Customs field formations. The following procedure is adopted in order to settle expeditiously the refund claims arising out of the exemption provided vide Notification No.102/2007-Customs dated 14.9.2007.

3. Manner of refund and its receipt:
Your attention is invited to the instructions communicated vide F.No.354/129/2007-TRU dated 14.9.2007 at the time of issue of the Notification No.102/2007-Customs dated 14.9.2007. It is reiterated that the scheme of refund of 4% Additional Duty of Customs has been notified through an exemption notification, and hence, the conditions as prescribed only in the said notification will apply. All refund applications under the aforesaid notification shall be received by the concerned field formations in their Centralized Refund Section, and the applicants would be given proper acknowledgement. The status of these refund claims shall also be displayed in the online database of customs duty refunds maintained by the respective Commissionerates.

4. Time – Limit:

4.1. In the Notification No.102/2007-Customs dated 14.9.2007, no specific time limit has been prescribed for filing a refund application. Under the circumstances, a doubt has been expressed that whether the normal time-limit of six months prescribed in section 27 of the Customs Act, would apply. In the absence of specific provision of section 27 being made applicable in the said notification, the time limit prescribed in this section would not be automatically applicable to refunds under the notification. Further, it was also represented that the goods imported may have to be despatched for sale to different parts of the country and that the importer may find it difficult to dispose of the imported goods and complete the requisite documentation within the normal period of six months. Taking into account various factors, it has been decided to permit importers to file claims under the above exemption upto a period of one year from the date of payment of duty. Necessary change in the notification is being made so as to incorporate a specific provision prescribing maximum time limit of one year from the date of payment of duty, within which the refund could be filed by any person. It is also clarified that the importers would be entitled to refund of duties only in respect of quantities for which the prescribed documents are made available and the claims submitted within the maximum prescribed time of one year. Unsold stocks would not be eligible for refunds.

4.2. It is also clarified that only a single claim against a particular Bill of Entry should be permitted to be filed within the maximum time period of one year. Filing of refund claim for a part quantity in a bill of entry shall not be allowed except when this is necessary at the end of the one year period. Further, since the Sales Tax (ST) / Value Added Tax (VAT) is being paid on periodical or monthly basis, even in case of bills of entry where the entire quantity of goods are sold within a month, all such cases shall be consolidated in a single refund claim and filed with the Customs authorities on a monthly basis. In other words, there would be a single refund claim in respect of one importer in a month irrespective of the number of Bills of Entry (B/Es) processed by the respective Commissionerate.

4.3. With the extension of time limit and the requirement to file claims on a monthly basis, Board feels that the number of refund claims should be manageable for disposal within the normal period of three months. Further, in the absence of specific provision for payment of interest being made applicable under the said notification, the payment of interest does not arise for these claims. However, Board directs that the field formations shall ensure disposal of all such refund claims under the said notification within the normal period not exceeding three months from the date of receipt.

5. Documents to be enclosed with refund claim:
5.1. Notification No.102/2007-Customs dated 14.9.2007 prescribes the documents that shall be enclosed along with the refund claim. In order to ensure sanction of refund properly, it is clarified that the document evidencing payment of ST/VAT (in original) duly issued by or acknowledged by the concerned ST/VAT authorities shall be submitted by the importer. A certificate from a Chartered Accountant or any other independent authority certifying payment of ST/VAT would not be acceptable in lieu of the original documents. However, a certificate from the statutory átditor  Chaòõdòdd Accountant, who ceòõhfies the importerò á_nual financial accounts undeò!the Companies Act or any statute, correlating the payment of ST/VAT on the imported goods (in respect of which refund is claimed) with the invoices of sale, would be required along with the original tax / duty payment documents as proof of payment of appropriate ST/VAT for the purpose of para 2(d) & (e) of the said notification.

5.2. For the purpose of refund under this notification, it is reiterated that appropriate Sales Tax or VAT means Sales Tax or VAT in case _f Intra-Staôd sales and Central Sales Tax (CST) in case of I^ter-State ó`les.
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<ówan style='font-size:10.0pt;font-family:Arial'>5.3. The exemption contained in the said notification envisages that the importer shall file a refund claim for 4% CVD (“said additional duty of Customs”) paid on imported goods and shall pay on sale of the said goods “appropriate Sales Tax or VAT as the case may be”. Hence, it is clear that there is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happens to be lower than 4%, the refund would be restricted to the lower amount. As such, it is clarified that it will not be appropriate to reduce the refund amount in such a situation and the entire 4% CVD, if otherwise found eligible, shall be refunded.

6. Unjust enrichment:
6.1. The 4% CVD exemption under the said notification is operated through a refund mechanism, wherein the importer would have to first pay the said 4% CVD at the time of importation and, thereafter, can claim refund of 4% CVD on production of documents showing that the appropriate ST/VAT has been paid. Hence, the purpose of granting this exemption is to ensure that the importer pays either 4% CVD or the appropriate ST/VAT and not both. It is not the intention of the Government to allow the importer to recover the 4% CVD from the buyer as well as to claim refund of this amount from Customs. Hence, the principle of unjust enrichment needs to be examined in each case before sanction of refund under this notification. However, considering the voluminous transactions and the documents involved in the cycle, from import to sale, it was felt that it would be expedient to allow the importer to submit a certificate from the statutory auditor / Chartered Accountant who certifies the annual accounts of the importer, that the burden of 4% CVD has not been passed on by the importer to the buyer and to fulfill the requirement of unjust enrichment.

6.2. In view of the above, it is clarified that the doctrine of unjust enrichment will apply to 4% CVD refunds Scheme under the said exemption notification issued in terms of Section 25(1) of the Customs Act, 1962. However, importers may produce a certificate from the statutory auditor/Chartered Accountant who certifies the importer’s annual financial accounts under the Companies Act or any statute, explaining how the burden of 4% CVD has not been passed on by the importer and to fulfill the requirement of unjust enrichment. In addition to the aforesaid the importer shall also make a self-declaration along with the refund claim to the effect that he has not passed on the incidence of 4% CVD to any other person.

7. Other miscellaneous issues:

7.1. As regards the other doubt expressed by certain field formations on the effective date of the operation of refund scheme, it is stated that the said notification No.102/2007-Customs was issued on 14.9.2007. Accordingly, it is clarified that only those cases where 4% CVD was paid on or subsequent to 14.9.2007, will qualify for refunds under this scheme subject to fulfillment of prescribed conditions.

7.2. In respect of the doubt that whether the stamping or hand-writing of declaration in the invoice would be acceptable for the purpose of fulfilling the condition as mentioned in para 2(b) of the said notification, it is clarified that a stamp on the invoice (to state that no CENVAT Credit is admissible) should suffice for the purpose of para 2 (b) of the said notification.

7.3. On the issue that in case of 4% CVD having been paid through DEPB Scrip, whether refund could be paid by cash, it is clarified that instead of refunding the duty in cash, the amount eligible for refund should be re-credited on the relevant DEPB Scrip.

8. All Trade and the industrial association are requested to bring the contents of this Public Notice to the knowledge of their members.


Sd/-(13/05/08)
(SANJEEV BEHARI)
COMMISSIONER OF CUSTOMS (IMPORT)
NHAVA SHEVA.

Authority Board’s Circular No. 06/2008-Customs dated 28/04/2008.


Attested by

(Jhamman Singh)
Asstt.. Commissioner of Customs
Central Refund Cell

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