SPORTS GOODS EXPORT PROMOTION COUNCIL
1E/6, SWAMI RAM TIRTH NAGAR, NEW DELHI-110 055.
Tel# 23525695, 23516183 Fax 23632147
All the Members of the Council
Sub: Review of All Industry Rates in respect of Sports Goods falling under sub-serial nos. 9501-9508 and 650603 of Drawback Schedule-
Preparation of Data.
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 likely to be announced by Ist week of July 2009 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.
1. 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.
2. DBK II STATEMENT: Please give details of procurement of all imported raw materials during the period Feb.2009-June 2009. (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.
3. DBK III STATEMENT: Please give details of indigenous materials procured during the period preferably Feb.2009-June 2009. (In case the details for
this period are available the same may be furnished for the earlier period). Photocopies of gate passes etc. should be enclosed.
4. Quantum of HSD/Furnace Oil required per unit if available may be furnished separately.
5. COPIES OF SHIPPING BILLS: Please enclose the few latest copies of Shipping Bills for each type/quality of product in support of FOB value.
6. COPIES OF PURCHASE BILLS: Please enclose the purchase/Import Bills showing payment of Custom & Excise Duties preferably from Feb.2009-
REMARK : In view of
(i ) General fall in prices of all commodities
(ii) Devaluation of Rupee vis-à-vis Dollar and
(iii) Reduction in Central Excise/CV Duty we will have to make special efforts to justify the existing rates by collecting the excise and customs duty paid
documents this year. This is very important and special attention need to be given to this.
Kindly ensure that the data/information in prescribed proforma with DBK I, II, III Statements complete in all respects along with enclosures specified above
reaches this office latest by 31.07.2009 so that the same may be examined in detail before preparation of the final data.
Encl: as above
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 Quality / Whether Unit Gross Wastage Qty. Sale By Product / Net wt. Remark
material / Technical imported or Qty. Irrecoverable Recoverable price of Co-Product Of the
component Characteristics indigenous reqd. waste Qty. Sale value/unit material
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.
@ 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
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.
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.
(Name & Designation of the Chief Executive)
Production Incharge (with seal)
II. It is certified that (to be given by an independent Chartered Engineer):
(a) 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.
(b) 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.
(c) The wastage/co-product/by-product claimed are as per production process in the factory. There is no suppression of co-
product/by-product. 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 by us under “Remark”
Place____________ Branch of Engg. In which qualified___________
Date____________ Name & Address of the institution under which
Charted. Ref. No. and date of Membership
STATEMENT DBK – II
Direct imports of materials / components made by the manufacturer and foreign materials obtained locally by the manufacturer during
the period Feb, 2009 to June, 2009 for manufacture of export product mentioned in DBK – I.
S.No. Description Technical S.No. in DBK-I B/E No. and Name of Unit Qty. Imported Assessable
Characteristics Statement date under Custom House value
1. 2. 3. 4. 5. 6. 7. 8. 9.
Heading No. in Rate of Duty Country from where Is assessment final Amount of duty Name & full address of Remark
Customs Tariff Act, imported and name of paid the supplier in case the
1975 supplier foreign materials /
10. 11. 12. 13. 14. 15. 16.
Note: (1) In respect of stocks of the materials / components in hand on 1st Feb, 2009:
(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.
(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
(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.
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.
Signature of the Manufacturer
Or Authorized Agent
STATEMENT DBK – III
Materials / Components of Indian Origin obtained by the Manufacturer during the period Feb, 2009 to June, 2009 for manufacture of export product
mentioned in DBK-I Statement.
S.No. Description Technical S.No. in Quantity purchased Assessment value Central Excise Effective rate of
Characteristics DBK-I Tariff No. duty
1. 2. 3. 4. 5. 6. 7. 8.
Amount of Duty paid Name and address of the supplier Gate Pass No. and Is assessment of Remark
date duty final
9. 10. 11. 12. 13.
In respect of stock of materials / components in hand on 1st Feb, 2009.
(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
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.
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.
Date: Signature of the Manufacturer or