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(c) the average amount of duties paid on imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods;
(d) the average amount of duties paid on materials wasted in the process of manufacture and catalytic agents;

Provided that if any such waste or catalytic agent is re-used in any process of manufacture or is sold, the average amount of duties on the waste or catalytic agent re-sued or sold shall also be deducted;

(e) the average amount of duties paid on imported materials or excisable materials used for containing or, packing the export goods;

(f) any other information which the Central Government may consider relevant or useful for the purpose."

6.04. Thus, while determining the rates of duty drawback

- All Industry Duty Drawback Rates, Central Government was required to consider average quantity or value of each class of description of imported material from which a particular class of goods is ordinarily produced or manufactured in India (input used); the average quantity or value of the imported materials or excisable materials used for production or manufacture in India of a particular class of goods; the average amount of duties paid on imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods etc. It appears that while determining the All Industry Duty Drawback Rates, relevant data as mentioned in Sub-rule(2) of Rule 3 was supplied by the Forging Panel of Engineering Export Promotion Council and on the basis of the relevant data supplied by the said Council with respect to each subject Sr.No. And the relevant products All Industry Duty Drawback Duty were fixed. In the present case it appears and as clarified by the Joint Secretary (Drawback) vide his communication dated 8/4/2003, the data provided by the Forging Panel of Engineering Export Promotion Council did not contain the data regarding Flanges, and therefore, as such there is no specific mention regarding "Flanges" in the SS No.73.29 / 73.28 under which the petitioners are claiming duty drawback at the rate of Rs.19 per Kg. on steel contents. Under the circumstances, when there is no specific mention with respect to "Flanges" in the SS No.73.29, the claim of the petitioners for duty drawback at the rate of Rs.19 per Kg. as per SS No.73.29 / 73.28 is rightly rejected. At this stage it is required to be noted and it is not disputed by Mr.Dave, learned advocate appearing on behalf of the petitioners that Flanges require low grade steel as input and the value of which is very low. So far as the other products as mentioned in SS No.73.29 / 73.30 are concerned, they require a high grade steel as input and consequently the value of the same would also be very high. Therefore, "Flanges" cannot be compared with other produces as mentioned in SS No.73.29 / 73.28 as the value of the materials used for production of Flanges and the production of other goods / class of goods would be different and would vary substantially. Therefore, if the contention of the petitioners is accepted that the petitioners shall be entitled to All Industry Duty Drawback at the rate of Rs.19 per Kg. under SS No.73.29 at par with other products as mentioned in SS No.73.29, in that case, as the petitioners had used low grade steel as input in the manufacture of Flanges and the value of which is very low, the petitioners shall be getting duty drawback at the higher amount i.e. Rs.19 per Kg. which is not permissible. As stated above, as such no data was available with the Central Government with regard to Flanges as the same was not provided by the Forging Panel of Engineering Export Promotion Council regarding Flanges. Under the circumstances when no data regarding Flanges was available with the Central Government with respect to requirement as per Sub-rule (2) of Rule 3, inter-alia it was not possible for the Central Government to determine the amount of rate of drawback under Rule 3. Under the circumstances, on the aforesaid ground, the petitioners are rightly denied All Industry Duty Drawback as claimed by them at the rate of Rs.19 per Kg. on steel contents.