Sales Tax Instructions

Sales Tax Instructions, 2009
(33) CBR to consider genuine cases for waiver of penal surcharge in case input goods are reexported
under ‗force majeure‘ conditions.
(34) Remission of sales tax alone admissible under 297-B with claim for full duty drawback
under the relevant notification and if approached, CBR will notify duty drawback rates, if
not already determined.
(35) Duty drawback under DTRE scheme may be claimed either under standard or an
individual notification as and if applicable.
(36) Release of generators, engines, electronic equipments and similar items to be allowed as
input goods, if they are integral part of the finished goods to be exported under DTRE
scheme.
(37) Collector of Customs to exercise their cogent and reasonable discretion to decide about
the security instruments prescribed to be furnished under rule 297.
(38) Appealable adjudication orders to be issued in case of rejected DTRE-applications with
an option to approach CBR for redressal if DTRE-application is rejected without cogent
reasons.
(39) Approximate input-output ratios and wastages to be declared in DTRE-applications for
subsequent accountable in reconciliation statements.
(40) No penal surcharge to be paid on input goods consumed in the manufacture of factory
rejects and B-grade products within the prescribed time limitation.
(41) Combined annual audit o fall the completed export contracts/DTRE approvals to be
conducted in case of registered firms maintaining account of financial year basis.
(42) All input-output ratios and wastages already determined by IOCO or to be so determined
from time to time will be complied for use by the exporter‘s community.
(43) If approached by the concerned associations, CBR will determine periodically reviewable
standard product-specific input-output ratios and wastages through IOCO for DTRE
purposes.
(44) CBR will welcome recommendations of EPB for increase of 10% ceiling on the
admissible of duty drawback under rule 297A (3) in respect of specific products.
(45) If otherwise in order, Issuance of DTRE approvals to be ensured within 7 days of the
receipt of DTRE-applications in the Collectorate.
(46) Commercial importers allowed to supply sales tax free input goods to a DTRE-approved
person against his entitlement under DTRE approval.
(47) The warehousing period of section 98 of the Customs Act, 1969 has no bearing on the
time limitations prescribed under rule 298
(48) Revaluation of input goods imported and cleared under DTRE scheme with a view of
diminish the amount of duties and taxes not allowed.