The Sports Goods Export Promotion Council 1E / 6, Swami Ram Tirth Nagar, New Delhi Tel , Fax

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1 The Sports Goods Export Promotion Council 1E / 6, Swami Ram Tirth Nagar, New Delhi Tel , Fax SGEPC/DBK/ To, ALL MEMBERS OF THE COUNCIL Sub: - Review of All Industry Rates in respect of Sports Goods & Toys (Revised) Dear Sir/ Ma am, Further to our below dated 17 th April, 2014, please note that an official circular (as attached) has been received from Drawback division stating the last date for submission of data is 31 st May, We have requested for extension of time, but meanwhile drawback data collection process has to be started immediately. Accordingly, Mr. R. M. Gupta, Consultant (Drawback), will be visiting the units for data collection as per below schedule: 1. Between 26 th - 31 st May- Meerut 2. Between 2 nd May- 7 th May- Delhi/ NCR 3. Between 9 th - 14 th June- Jalandhar Please note that there are slight changes in the formats as per attached circular from Drawback division. Kindly ensure that the data/information as per new format of Proforma- I (A), Proforma- I (B), Proforma- II, Proforma- III and Proforma- IV in addition to other documents (DBK I Statement, DBK II Statement, DBK III Statement, along with Shipping bills, Purchase bills) are complete in all respects along with enclosures before the consultant s visit so that drawback data is finalized during his visit and submitted in time. Best Regards, Tarun Dewan Executive Director Original Message From: SGEPC To: Sent: Thursday, April 17, :55 AM Subject: Review of All Industry Rates in respect of Sports Goods & Toys

2 The Sports Goods Export Promotion Council 1E / 6, Swami Ram Tirth Nagar, New Delhi Tel , Fax CIN: U74900DL1958NPL SGEPC/DBK/ /04/2014 All Members of the Council Sub: Review of All Industry Rates in respect of Sports Goods & Toys falling under subserial nos and of Drawback Schedule-Preparation of Data for Dear Sir(s), As you are aware that All Industry Rates of duty Drawback are reviewed by the Government every year with the announcement of the budget. This year budget is expected to be announced in June 2014 and therefore, the data giving the latest consumption norms and the Custom & Central Excise duties suffered thereon may be required to be submitted to the Ministry of Finance in the prescribed proforma (Copy enclosed) within one month of the presentation of budget. You are, therefore, requested to submit the data in the enclosed DBK I, II, III statements and covering proforma. For each item, data from at least four to five major manufacturers/exporters are required alongwith copy of gate passes and Bill of Entries available in support of duty suffered. A.DBK I STATEMENT: Please list out clearly various inputs used (including packing material) in the manufacture of unit quantity of export products. Please submit DBK I statement for each type/quality of export product separately e.g. in case you are manufacturing football of different sizes or quality please give DBK I statement separately for each size or quality. DBK II STATEMENT: Please give details of procurement of all imported raw materials during the period Oct Mar 2014 (In case the details for this period are not available the same may be furnished for the earlier period). Photocopies of Bill of Entries/Invoices should be enclosed. DBK III STATEMENT: Please give details of indigenous materials procured during the period preferably Oct Mar (In case the details for this period are not available the same may be furnished for the earlier period). Photocopies of Central Excise Invoices for all items need to be closed. Quantum of HSD/Furnace Oil required per unit if available may be furnished separately. COPIES OF SHIPPING BILLS: Please enclose the few latest copies of Shipping Bills for each type/quality of product in support of FOB value. COPIES OF PURCHASE BILLS: Please enclose the purchase/import Bills showing payment of Custom & Excise Duties preferably from Oct Mar 2014.

3 B. In addition to the above, the data is also required to be submitted in the enclosed formats (Proforma 1(A) 1(B) Proforma II & Proforma III). Last year the Drawback Directorate was particular about these. Therefore, it is very necessary that data is prepared accordingly. We have to make special efforts to ensure that there is no anomaly in the data submitted in conventional proforma DBK I, II & III and new proforma so far, as consumption, import prices, F.O.B. values etc are concerned. Kindly ensure that the data/information in above mentioned proforma complete in all respects along with enclosures specified above reaches this office latest by so that the same may be examined in detail before preparation of the final data. Thanking you, Yours faithfully, Tarun Dewan Executive Director

4 F.No.609/54/2014-DBK (A) Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs Drawback Division ******* Jeevandeep Building, 4 th floor, New Delhi, dated 7 th May, 2014 To: Export Promotion Councils/ Trade and Industry Associations Copy to: Commissioners of Central Excise (All) Subject - Request for provision of data by Export Promotion Councils/Trade and Industry Associations for the purposes of the exercise for All Industry Rates (AIR) of Duty Drawback for the year reg. In connection with the above cited subject, the EPCs/Trade and Industry Associations are requested to provide cost and consumption data for the period January-March, 2014 w.r.t. the inputs/input services which are used in the manufacture of the export products in the specified Proforma, in 4 parts - I(A) & I(B), II, III, IV. The consumption of input materials/services and incidence of duties/tax, which is filled in the Part I as being against the export of a particular product, must invariably relate to it. Part II requires information on the actual cost, including the break-up, incurred for making the export product and the sales realization on such export product. Part III relates to the incidence of service tax paid at input stage. Part IV requires details of captive power used for manufacturing the export product. 2. While providing the above data, due care should be taken on the aspects that- (a) Data provided is representative and complete for the period January-March, While submitting data in respect of a particular manufactured export item of a manufacturer, the details of any/all input(s)/service(s) used in the manufacture of all types/styles of that particular export item should also be indicated. (b) Data submitted should pertain to at least five units for each export product. The units should be selected from amongst the small, medium as well as large manufacturer exporters. (c) Data should be of and should pertain to manufacturers/ manufacturer exporters, and it should be certified by the manufacturer and its Chartered Accountant. (d) The data is to be supported by relevant documents such as Bills of Entry, Shipping Bills, invoices etc. (e) The data should pertain to only those manufacturers/units which are ready to have their records and production processes subjected to inspection by the Customs and Central Excise Department for the purposes of verifying correctness. 3. Please ensure that the data of the relevant manufacturers/units that you use is also submitted to the Asst/Dy Commissioner of Central Excise having jurisdiction over the respective manufacturer/unit. It is expected that the Commissioner of Central Excise shall, within 7 days of receipt of this data by the jurisdictional AC/DC, have the data conveyed to Drawback Division duly verified along with comments as necessary. 4. It is requested that EPCs/Trade and Industry Associations may make above information reach Drawback Division by 31 st May, The information must be presented in the prescribed Proforma only. Suggestions for rationalization of entries in the existing AIR Drawback Schedule, along with justification, may also be conveyed. Yours sincerely Encl: Proforma in 4 parts (Rajiv Talwar) Joint Secretary Tel:

5 PROFORMA - I (A) Data pertaining to : January March, 2014 Name of the Manufacturer whose goods are exported : Name of C. Ex. Division and Commissionerate : Name of items produced and exported : Inputs Unit (UQC) Quantity of domestic inputs used during Jan. March, 2014 in UQC Value of domestic inputs (excluding excise duty) used during Jan. March, 2014 Average domestic price of Inputs (Col. 4 / Col. 3) Total Excise duties paid on the inputs used during Jan. March, 2014 Quantity of Imported inputs used during Jan. March, 2014 in UQC Total CIF Value of imported inputs used during Jan. March, 2014 Average import price of Inputs (Col. 8 / Col. 7) Total Customs duties paid on the inputs used during Jan. March, Name of goods produced / Exported Unit (UQC) Quantity of goods sold in domestic market during Jan. March, 2014 in UQC Value of goods (excluding Excise Duty) sold in domestic market during Jan. March, 2014 Average domestic sale price (Col. 14 / Col. 13) Quantity of goods exported during Jan. March, 2014 in UQC Total FOB value of goods exported during Jan. March, 2014 Average FOB value (Col. 17 / Col. 16) Note: 1. Customs duties to include Basic Customs Duty, CVD, Cess and any other duties. Excise duty should include Cess. 2. To be completed by the individual manufacturer whose goods are exported. 3. Data should be submitted taking into account all types / models / styles / qualities of the export product. 4. Value and duty to be in Rupees.

6 PROFORMA I (B) Data pertaining to : January March, 2014 (To be completed by the Export Promotion Councils) Name of product exported :... (To be filled separately for each export product) Principal material Inputs* that went into manufacturing of the final product mentioned above Unit (UQC) Total Quantity of Import in UQC Total Quantity of domestic production in UQC Rate of import duty (limited to Basic Customs Duty, CVD, Cess and any other duties) Rate of excise duty (including Cess) Note: * It should not include common utilities/ consumables like electricity, fuel etc.

7 PROFORMA II (To be submitted export product-wise for each Manufacturer whose data forms part of the representative data) SUMMARY COST SHEET IN RS. PER UNIT OUTPUT Period : Jan.- March 2014 Manufacturer s name : Name of export product : (1) Material cost (in Rupees) S.No. Main Items Material Cost Sub total: (2) Expenses incurred in Fuel, electricity, coal, coke etc. (in Rupees) (3) Salaries, Wages & Other overhead expenses (allocated/apportioned as is the costing practice adopted by the unit for MIS, inventory valuation etc.) (in Rupees). (4) Total cost of sales (as estimated as per the costing practice adopted by the unit for MIS, inventory valuation etc.) (in Rupees) (5) Domestic Sale price (in Rupees). (6) FOB realization (in Rupees)...

8 PROFORMA III (To be submitted export product-wise for each Manufacturer whose data forms part of the representative data) SERVICE TAX PAID ON INPUTS Period : April, 2013 to March, Name of Manufacturer of export project : 2. Products Exported : 3. Total Business Turnover (Income) : 4. Domestic Sales : 5. Export Sales : 6. Total Sales (4+5) : 7. Break-up of Total Input Service Tax (including cess) Name of Service Service Tax Paid (Rs.) (i) (ii) (iii) (iv) (v) 8. Total Tax Paid on Input Services (including cess) :

9 Name of Manufacturer of Export Product : Proforma IV Details of captive power used for manufacturing the export product (i) Details of Power Consumed: Name of Export Product Total quantity of the export product manufactured during Jan-Mar No. of Units of power consumed for manufacturing the quantity given in Col. (2) in KWH Out of Col. 3, no. of unit of power purchased from Electricity Board (in KWH) Out of Col. 3, no. of Units of Power Generated through DG Sets (in KWH) (1) (2) (3) (4) (5) (ii) Details of fuel used for Captive Power generation. Name of Input (fuel) 8 Digit Customs classification Locally purchased input used for export production for which duty paying documents are available with the exporter Quantity with UQC Value in Rs. Central Excise duty paid on locally procured input as per duty paying documents available with the exporter. (in Rs.) Input purchased from the market for which duty paying documents are not available Quantity with UQC Value in Rs. Imported input used for export production for which duty paying documents are available with the exporter Quantity with UQC Value in Rs. Duty paid on imported input as per duty paying documents available with exporter (in Rs.) BCD CVD SAD Imported input purchased from the dealer dealing with imported input for which duty paying documents are not available Quantity with UQC Value in Rs. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

10 COVERING PROFORMA FOR ALL INDUSTRY DRAWBACK RATES 1 Name of the Firm 2 Name and address of the factory where the export product is manufactured 3 The Commissioner of Central Excise/Customs under whose jurisdiction the factory falls 4 Description in details of the export products 5 Quality/Grade with Technical Characteristics/Specifications 6 Brand/Commercial type/grade of the product 7 Heading & Sub-heading of the export product as per Customs/Central Excise Tariff Schedules 8 SSNo. Of the current Drawback Table where under the export product is classified/ 9. If any brand rate has been fixed during last THREE years (please indicate reference no. & the date under which the rate was fixed) 10 Quantity and F.O. B. value of the export product during the period to (month wise) (your share of export vis-à-vis) total quantity of export product out of the country if known, may also please be indicated). Average F.O.B. value per unit of the export product during the said period to

11 11 Average F.O.B. value of the product per unit (i.e. per Kg./per meter etc.) (Please also enclose photocopies of latest S/Bills) 12 The Central Excise Tariff No. and rate of Central Excise duty payable on the export product. 13 Whether CENVAT facility availed for various inputs. 14 The Quantity and value of the by-product or co-products( and their sale value) that arise during the course of manufacture of the export product for the unit specified in DBK-I 15. Brief process of manufacture (enclose catalogue/literature etc.) 16. Your assessment of duties of Customs and Central Excise suffered on inputs used in the manufacture of the specified grade/quality of export products Signature of the Manufacturer or Authorised Agents

12 STATEMENT DBK - I Description & technical specification of the export product. Bill of materials* used for manufacture of (state no. of unit@) the product. *(Bill of material should consist of raw materials and components going into the manufacture of export product and the actual packing materials used). Catalysts and consumables used for the manufacture of the export product should also be separately indicated.) S.No Name of material / component Quality / Technic al Characte ristics Whether imported or indigenous Unit Gross Qty. reqd. Wastage Qty. Irrecoverable/Recover a ble Sale price of waste per unit of Qty. By Product / Co-Product Qty. Sale value/unit Net wt. of the material Give convenient units by which goods are invoiced for export (e.g. per tonne, per dozen / pcs., per sq. mtr., etc) Notes: 1. The units of quantity to be furnished in col.5 should be given in such a manner that it could be related to Statements II and III respectively. 2. Maintenance stores/materials such as lubricating oil, greases, fuel, etc. which are employed to run the machinery and plant should be excluded. 3. The data for packing materials should be fort he same unit quantity for which data for export product for raw materials and components have been given. 4. Only these raw materials/components etc. to be indicated for which proof of payment of Customs/Central Excise duties is shown in DBK-II/III. Details of such inputs need to be given where duty paid is claimed as CENVAT or where there is absence of proof of duty. Only a brief mention of such inputs being used should be sufficient.

13 CERTIFICATE REQUIRED FOR DBK-I STATEMENT I. On behalf of the applicant, I hereby certify that the materials as mentioned above are actually required and being used for production of export product. Station Signature (Name & Designation of the Chief Executive) Production Incharge (with seal) II. (a) (b) (c) It is certified that (to be given by an independent Chartered Engineer): The consumption of various materials shown in DBK-I has been examined by us and these are actually required and being consumed in the factory of production for manufacture of export product as checked by us on verification of the production process and relevant technical & related documents. The imported material above shown in DBK-I are being actually used in manufacture of the export product and are not being substituted by indigenous materials. The wastage/co-product/by-product claimed are as per production process in the factory. There is no suppression of co-product/byproduct. The wastages claimed in our view are reasonable and are comparable to the general norms for the industry. Where wastages are considered high, an indication of the normal wastage in the industry has been indicated by us under Remark column. Place Date ************************ Signature Name Designation Address Branch of Engg. In which qualified Name & Address of the institution under which Charted. Ref. No. and date of Membership

14 STATEMENT DBK II Direct imports of materials / components made by the manufacturer and foreign materials obtained locally by the manufacturer during the period Oct to Mar for manufacture of export product mentioned in DBK I. S.No. Description Technical Characteristics S.No. in DBK-I Statement B/E No. and date under which imported Name of Custom House Unit Qty. Imported Assessable value Heading No. in Customs Tariff Act, 1975 Rate of Duty Country from where imported and name of supplier Is assessment final Amount of duty paid Name & full address of the supplier in case the foreign materials / components obtained locally Remark Note: (1) In respect of stocks of the materials / components in hand on 31 st Dec, 2013: (a) the details of stocks and (b) the particulars of the bills of duty in the same proforma as at columns 2 to 15 above accounting for the said stock should also be furnished separately. Please enclose photocopies of some of the latest Bills of Entries or other documentary evidences of payment particulars.

15 (2) If any of the materials mentioned have also been procured from indigenous origin, this must be separately stated in remarks column and full details of the procurement should be furnished in DBK-II Statement, even if these are not used in the products used. (3) In case any material procured from import and indigenous sources, cut the use of only imported material claimed for export production, please furnish the following certificates: It is hereby certified that even though the materials mentioned at S.No. are being imported and also being procured indigenously, but only the materials of imported origin are being used in the manufacture of export product mentioned in DBK-I and the same is likely to be continued to be used in the coming year also. In case of any change / deviation in this pattern of consumption is effected, the Directorate would be informed immediately for reconsideration of All Industry Drawback where necessary. (4) Minor items which do not contribute to any significant proportion to the above expected drawback rate may be ignored at the discretion of the applicant. (5) Please give a clear indication if any materials/components are covered by CENVAT provisions where facilities availed under DEEC or benefit of any other exemption claimed. (6) In case assessment of any of the materials imported is provisional or disputed, kindly give indication of the nature of dispute and minimum duty which importer has accepted as liable. CERTIFICATE Certified that the particulars mentioned in this statement are correct to the best of my knowledge and belief and no claims for refund of duty in respect of any of the above mentioned bills of entry has been or will be lodged with the Customs. Station: Date: Signature of the Manufacturer Or Authorized Agent

16 STATEMENT DBK III Materials / Components of Indian Origin obtained by the Manufacturer during the period Oct, 2013 to Mar, 2014 for manufacture of export product mentioned in DBK-I Statement. S.No. Description Technical Characteri stics S.No. in DBK-I Statement Unit Quantity purchased Assessment value Central Excise Tariff No. Effective rate of duty Amount of Duty paid Name and address of the Gate Pass No. and Is assessment Remark supplier date of duty final

17 In respect of stock of materials/components in hand on 31 Dec (a) the details of the stock and (b) the particulars of the procurement (in proforma as at Columns 2-12) amounting for the stock should also be furnished separately. Note: (1) In this statement details of only those items which are chargeable to the excise duty to be given for which proof of C.Excise duty can be established by Gate Pass. (2) If any materials are not covered by the Gate Passes information to the extent available may be given with clear indication as to basis of this information. (3) Materials / components specified in DBK-II statement if they are also of indigenous origin and procured locally should be included in this statement whether dutiable or not. This is irrespective of the fact whether dutiable or not. This is irrespective of the fact whether the said material / components are claimed to be only for the manufacture of goods for local sales and not for exports, this should be specifically stated in the remark column against the respective serial number of the said materials / components. (4) Please give clear indication whether CENVAT benefit availed for any input. If it is not availed, reason thereof too be given under Remarks column. CERTIFICATE Certified that the particulars in this statement are correct to the best of my knowledge and belief and no claims for refund of duty of any of the above mentioned materials / components has been or will be lodged with the Central Excise Authorities. Station: Date: Signature of the Manufacturer or Authorized Agent

APPENDIX 35. (Please see ANF 8) FORMATS FOR CLAIMING DUTY DRAWBACK ON ALL INDUSTRY RATES/FIXATION OF DRAWBACK RATES/ REFUND OF TERMINAL EXCISE DUTY

APPENDIX 35. (Please see ANF 8) FORMATS FOR CLAIMING DUTY DRAWBACK ON ALL INDUSTRY RATES/FIXATION OF DRAWBACK RATES/ REFUND OF TERMINAL EXCISE DUTY APPENDIX 35 (Please see ANF 8) FORMATS FOR CLAIMING DUTY DRAWBACK ON ALL INDUSTRY RATES/FIXATION OF DRAWBACK RATES/ REFUND OF TERMINAL EXCISE DUTY DBK I STATEMENT Description of the Export Product supplied