Section 12 in The Customs and Central Excise Duties Drawback Rules, 1995
12. Statements/Declarations to be made on exports other than by post.
(1)In the case of exports other than by post, the exporters shall at the time of export of the goods. -(a)state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback, and if so, at what rate and make a declaration on the relevant shipping bill or bill of export that(i)a claim for drawback under these rules is being made :(ii)the duties of Customs and Central Excise have been paid in respect of the containers, packing materials and materials used in the manufacture of the export goods on which drawback is being claimed and that in respect of such containers or materials no separate claim for rebate of duty under the Central Excise Rules, 1944 has been or will be made to the Central Excise authorities;[Provided that if the Commissioner of Customs is satisfied that the exporter or his authorised agent has, for reasons beyond his control, failed to comply with the provisions of this clause, he may, after considering the representation, if any, made by such exporter or his authorised agent, and for reasons to be recorded, exempt such exporter or his authorised agent from the provisions of this clause] [Inserted by M.F (D.R.) Notification No. 32/98-Cus (N.T.), dated 2nd June, 1998.](b)furnish to the proper officer of Customs, a copy of shipment invoice or any other document giving particulars of the description, quantity and value of the goods to be exported.(2)Where the amount or rate of drawback has been determined under Rule 6 or Rule 7, the exporter shall make an additional declaration on the relevant shipping bill or bill of export that -(a)there is no change in the manufacturing formula and in the quantum per unit of the imported materials or components if any, utilised in the manufacture of export goods; and(b)the materials or components, which have been stated in the application under Rule 6 or Rule 7 to have been imported; continue to be so imported and are not being obtained from indigenous sources.
