PXL/HO/Cir-094/2021-22                                                                                      Date: 05.11.2021

Hyderabad

Dear Sir/Madam,

Subject: Request for Data for determination of RoDTEP rates for Advance Authorization (AA)/Export Oriented Unit (EoU)/ Special Economic Zone (SEZ) exports- Inviting inputs

We would like to inform member companies that the Government of India vide Order dt: 18.10.2021 has constituted a Committee for determination of ceiling rates for RoDTEP for Advance Authorisation (AA)/Export Oriented Unit (EoU)/ Special Economic Zone (SEZ) exports

In this context, the Committee has sought the data from member companies’ falling under the category of Advance Authorization (AA)/Export Oriented Unit (EoU)/ Special Economic Zone (SEZ) exports to be submitted to Pharmexcil by 15.Nov.2021. The Committee has requested to shared data in the specified Proforma- Annexure B

While providing the above data, care should be taken regarding the following aspects:

(a) Data provided should be complete for the exports made during the period 01.10.2019 to 31.03.2020. For a particular manufactured export item, the details of all the input(s) that are used in the manufacture of all types/styles of that particular export item should be indicated.

(b) The incidence of the duty should be restricted to currently un-refunded (i) duties/taxes/levies at the Central/State and local level, borne on the exported product, including prior stage cumulative indirect taxes on goods and services used in the production of the exported product and (ii) such indirect duties/taxes/levies on distribution of exported product. An illustrative list of various duties/ taxes/ levies that might remain unrefunded is attachedas Annexure C.

(C) It may be ensured that only taxes/levies/duties borne on the exported product which are at present not getting refunded/ reimbursed under any other mechanism such as Duty Drawback, GST refunds, Central/State Govt. exemptions , subsidy, etc. are taken into account while calculating the tax incidence on the export product.

(d) Data with regard to most of the relevant AA/EoU/SEZ units should be collected .The units should be carefully selected from amongst the small, medium as well as large manufacturer exporters.

(e) Data provided should only be of exports made Advance Authorisation (AA)/Export Oriented Unit (EoU)/ Special Economic Zone (SEZ) exports and it should be certified by the manufacturer and its Chartered Accountant/ Cost Accountant.

(f) The data should be supported by copies of relevant documents such as tax invoices of inputs used, shipping bills of export product, State Govt. notifications regarding taxes/levies like electricity duty, mandi tax etc. In addition to the above, a copy of the relevant legislation/notification relating to taxes and exemption etc., should also be supplied along with data.

(g) The data provided should pertain to only those manufacturers /units that are ready to have their records and production processes subjected to inspection by Customs/Central Excise Department if required for the purpose of verifying the correctness of information.

Export Promotion Councils (EPC)/Commodity Boards/Trade and Industry Association/Chambers of Commerce are advised to collect necessary data in prescribed format from member-exporters of AA/EoU/SEZ.

We therefore urge our member companies to take time and provide the data requested by the Department by 15.Nov.2021 to dgdesk@pharmexcil.com to enable Pharmexcil to consolidate the data and submit to the Committee within the timeline.

With regards,

Uday Bhaskar
Director General

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