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Customs Circular No. 10/2010
April, 26th 2010

Circular No. 10/2010-Customs

F.No. 609/46/2010DBK

Government of India
Ministry of Finance
Department of Revenue
Board of Central Excise and Customs

New Delhi, the 26th April, 2010.


All Chief Commissioners of Customs / Excise/ Cus & Central Excise

All Commissioners of Customs / Excise/ Cus & Central Excise

All Director Generals of CBEC/ CDR CESTAT

Subject:  Brand Rate of Duty Drawback -  References received in  the Board regarding old claims - regarding.


Sir / Madam,

I am directed to refer to Boards Circular No. 14/2003-Cus dated 6.3.03 whereby the work related to fixation of Brand rates of Duty Drawback was decentralized.  Para 5 of the said Circular stated that the Ministry would continue to consider and dispose off all residual pendency relating to the Brand rate applications.  More than 7 years have passed since the issue of this Circular, but still at times requests are received in the Board relating to brand applications filed by the exporters prior to the decentralization of this work in 2003.

2. The Trade may be informed that the Board is no longer handling cases relating to fixation of Brand rates of Duty Drawback. Hence all references in this regard should henceforth be made to the jurisdictional Commissionerate of Central Excise with complete set of documents who shall deal with such references on the basis of the facts available of record.

3. The receipt of this Circular may please be acknowledged.  The instructions may be brought to the notice of the trade by issuing suitable Trade / Public Notices. Suitable Standing Orders / Instructions may be issued for the guidance of the field officers. 

4. Difficulties faced, if any, in implementation of this Circular may be brought to the notice of the Board immediately. 

Yours faithfully, 



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