7.06

Fixation of Brand Rate

Normally, drawback may be allowed as per All Industry Rate fixed by DoR in the Drawback Schedule. An application in ANF- 7A, along with documents prescribed in ANF-7A & Appendix-7E, may be made to RA or DC concerned, as the case may be, for fixation of brand rate. Application for fixation of Brand rate may be made for the following:

(a) Where All Industry Rate of Drawback is not available or same is less than 4/5 th of duties actually paid on raw materials or components used in the production or manufacture of the said goods.

(b) Where basic customs duty paid is claimed as brand rate of duty drawback, in terms of Paragraph 7.06(b) of FTP.