Home India Ministry of Commerce and Industry Re-constitution of Committee for RoDTEP...
Date: 2021-11-09 Category: Not Applicable State: Union Government Country: India

Re-constitution of Committee for RoDTEP

Issued by Ministry of Commerce and Industry · Directorate General Of Foreign Trade

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Executive Summary & Key Takeaways

Executive Summary: The Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, has issued a trade notice regarding the reconstitution of a committee for RoDTEP. The committee will determine RoDTEP rates for AAEoUSEZ exports and address errors or anomalies in the RoDTEP Schedule. EPCs and trade associations are requested to submit representations in a defined format within stipulated timelines to the RODTEP Committee. Key Points / Main Content: RoDTEP Committee Reconstitution: - The Government of India has constituted a committee to determine RoDTEP rates for AAEoUSEZ exports. - The committee will also provide supplementary report recommendations on errors or anomalies related to the RoDTEP Schedule of rates (Appendix 4R). - The committee comprises: - Shri G.K. Pillai (Chairman) - Shri Y.G. Parande (Member) - Shri Gautam Ray (Member) Terms of Reference: - Interact with stakeholders to determine RoDTEP rates for AAEoUSEZ exports. - Work out modalities for calculating duties, taxes, and levies borne on exported products at Central, State, and Local levels. - Recommend ceiling rates for RoDTEP for AAEoUSEZ exports. - Address issues or representations arising from the reports of the erstwhile and incumbent RoDTEP Committees, limited to removing apparent errors or anomalies. Committee Operations: - The committee will determine its methodology. - It will decide modalities for deliberations and stakeholder meetings. - The committee may conduct field visits and study specific production processes. - It will provide documentation and calculation worksheets supporting the suggested ceiling rates. Timelines and Logistics: - The committee will submit its report within eight months: six months for RoDTEP rates for AAEoUSEZ exports and two months for supplementary exercises. - Joint Secretary Drawback will be the Secretary to the Committee, with services provided by the Drawback Division, Department of Revenue, Ministry of Finance. - Committee members are entitled to TADA and a sitting fee of Rs. 5,000 per day. Submission of Representations: - EPCs and trade/industry associations are requested to submit representations in a defined format to the RODTEP Committee. - Data regarding inputs used in export products should be provided with justifications for rate review. - Data should include relevant legislation/notification copies related to taxes and exemptions. Data Requirements: - Data provided should be complete for exports made during 01.10.2019 to 31.03.2020. - Incidence of duty should be restricted to currently unrefunded duties/taxes/levies at Central, State, and local levels. - Only taxes/levies/duties not refunded under other mechanisms (Duty Drawback, GST refunds, etc.) should be considered. - Data should pertain to at least five units for each export product, representative of the industry. - Data should be of manufacturers/manufacturer exporters in the domestic tariff area, certified by the manufacturer and a Chartered/Cost Accountant. - Data should be supported by relevant documents (tax invoices, shipping bills, State Govt. notifications, etc.). - Manufacturers/units should be ready for inspection by Customs/Central Excise Department if required. Impact Analysis: Export Promotion Councils, Commodity Boards, Trade and Industry Associations, Chambers of Commerce: Impact: Requested to provide data and representations regarding issues or anomalies in RoDTEP rates, especially for AAEoUSEZ exports. Action Required: Submit data w.r.t. inputs used in the respective export products in the specified Proforma with proper justification for considering the rate given to be anomalous and need for review of such rates to the Drawback Division within three weeks. Manufacturers/Manufacturer Exporters: Impact: May be required to provide data and allow inspection of records and production processes. Action Required: Provide accurate and certified data, and be prepared for potential inspections by Customs/Central Excise. RoDTEP Committee: Impact: Responsible for determining RoDTEP rates and addressing anomalies. Action Required: Interact with stakeholders, work out calculation modalities, conduct field visits if necessary, and submit reports to the Government within specified timelines.

Key Entities Referenced

Drawback Division: A division within the Department of Revenue, Ministry of Finance, that services the RODTEP Committee. Remission of Duties and Taxes on Exported Products RoDTEP: A scheme for remission of duties and taxes on exported products. The RoDTEP Committee is responsible for determining the rates under this scheme. RODTEP Committee: A committee constituted by the Government of India, Ministry of Finance, Department of Revenue, to determine RoDTEP rates for AAEoUSEZ exports and give supplementary report recommendations. Advance Authorization AA: A scheme related to exports, often mentioned in conjunction with EoU and SEZ. Export Oriented Unit EoU: A type of export-oriented business unit. Special Economic Zone SEZ: A specifically delineated duty-free enclave. To request for data for determination of Remission of Duties and Taxes on Exported Products RoDTEP rates for Advance Authorization AA Export Oriented Unit EoU Special Economic Zone SEZ exports Ministry of Finance: The ministry responsible for the finances of the Government of India and the department under which RODTEP committee is formed Shri G.K. Pillai: Chairman of the RODTEP Committee, Secretary retd., Government of India
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Government of India Ministry of Commerce and Industry Department of Commerce Directorate General of Foreign Trade Udyog Bhawan, New Delhi wn Dated: 09 November, 2021 Trade Notice No. 24 /2021-22 Exporters/Members of Trade All EPCs Trade and Industry Associations Subject: Re-constitution of Committee for RODTEP Reference is invited to the Order dated 18.10.2021, issued by the Drawback Division, CBIC, Ministry of Finance, wherein it has been informed that the Government has constituted a Committee for a) determination of RODTEP rates for AA/EoU/SEZ exports and b) to give supplementary report/ recommendations on issues relating to errors or anomalies, with respect to the RoDTEP Schedule of rates notified in the Appendix 4R. CBIC has also in their communication dated 28.10.2021 requested the EPCs and trade/industry associations to submit their representations in this regard in a defined format. The relevant documents are appended with this Trade Notice. 2 Members of Trade and Industry may submit their representations through the EPCs/ Industry Associations to the RODTEP Committee directly, within the stipulated timelines in the requisite format. This issues with the approval of Competent authority. acum (Dr Praveen Kumar) Deputy Director General of Foreign Trade [Issued from 01/61/180/166/AM22/PC-3]F. No. 605/14/2021-DBK 933-7>\ Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs Drawback Division New Delhi, the 18" October, 2021 ORDER Subject: Constitution of RDTEP Committee. The Government of India hereby constitutes the Committee for determination of RoDTEP rates for AA/EoU/SEZ exports and to give supplementary report/ recommendations on issues or representations relating to errors or anomalies, if any, pointed out, arising from the report of the erstwhile RODTEP Committee, as well as the report of the incumbent RoODTEP Committee. 2. The RoDTEP Committee shall comprise the following: - a. Shri G.K. Pillai, Secretary (retd.), Government of India (Chairman), b. Shri Y.G.Parande, Special Secretary-cum-Member, CBEC (retd.) (Member), and c. Shri Gautam Ray, Chief Commissioner of Customs and Central Excise (retd.) (Member). Be The Terms of Reference of the Committee shall be as follows: - (a) To interact with the administrative Ministries, Export Promotion Councils, Commodity Boards, Trade Bodies and other stake holders, so as to elicit their views for determining RoDTEP rates for AA/EoU/SEZ exports; (b) To work out the modalities for calculation of 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 exported product and such indirect duties/ taxes/ levies in respect of distribution of exported product and recommend in their report the ceiling rates for RoDTEP forAA/EoU/SEZ exports. The Committee may take into consideration the incidence of such duties/ taxes/ levies on exports and other relevant factors as deemed fit; (c) To give supplementary report/ recommendations on issues or representation, if any, arising from the report of the erstwhile RODTEP Committee as well as report of the incumbent RODTEP Committee. This review may not be a general review and restricted to only removal of apparent errors or anomalies, as pointed out by the trade/associations/line ministries. 4, For discharging the above Terms of Reference, the Committee will: - (a) Determine the methodology; (b) Decide the modalities of holding deliberations and meetings with the stake holders; (c) Conduct field visits and study specific production processes, as it may consider necessary; and (d) Provide documentation and calculation or worksheets, supporting the suggesting ceiling rates, as part of its report. 5. The Committee will submit its report to the Government within a total period of eight months (six months for submission of report for determining RoDTEP rates for AA/EoU/SEZ exports and another two months for the supplementary exercise). 6. Joint Secretary (Drawback) shall be the Secretary to the Committee. The Committee shall be serviced by the Drawback Division in the Department of Revenue, Ministry of Finance. 7. The members of the Committee shall be entitled to TA/DA, as applicable to Group ‘A’ officers of equivalent status, for its meetings with stakeholders or for the field visits, which the Committee decides to undertake. The members shall also be entitled to a sitting fee of Rs.5000/- (Rupees Five Thousand) per member, per day, of sitting. For sittings in Delhi, the members shall also be entitled for admissible local conveyance. All expenses incidental to the functioning of the Committee,including office expenses, shall be met from the Budget of the Department of Revenue- Grant No.33. 8. This issues with concurrence of AS & FA (Finance) vide FTS No. 300502049 dated 11.10.2021. [ua >\ (Gopal Krishna Jha) Director (Drawback) Tel:23360581 To: - 1. Shri G.K. Pillai, Chairman, RODTEP Committee. 2. Shri Y.G. Parande, Member, RODTEP Committee. 3. Shri Gautam Ray, Member, RoDTEP Committee. 4. Joint Secretary (Drawback)- cum- Secretary, RODTEP Committee, Department of Revenue, Ministry of Finance. Copy to: - 1. PS to Finance Minister. 2. PS to Minister of State (Finance). 3. PPS to Secretary (Revenue). 4. PPS to Chairperson, CBIC. 5. PPS to Member (Customs). 6. PPS to AS&FA, Department of Revenue, Ministry of Finance. 7. JS (Revenue), Department of Revenue, Ministry of Finance. 8. CCA, CBIC, Department of Revenue, Ministry of Finance. 9. DDO/PAO, Department of Revenue, Ministry of Finance. 10.Guard File.F.No.605/19/2021-DBK | 804 — 345 Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs (Drawback Division) 4'" floor, Jeevandeep Building, New Delhi, dated 28" October, 2021 To, Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/Chambers of Commerce (as per list attached) Madam/ Sir, Subject: Request for data on issues relating to errors or anomalies, if any, arising from the report of the erstwhile Remission of Duties and Taxes on Exported Products (RoDTEP) Committee. Government of India vide Order dated 18.10.2021 (copy enclosed as Annexure A) has constituted a Committee to give supplementary report/ recommendations on issues or representation relating to errors or anomalies, if any, pointed out, arising from the report of the erstwhile RODTEP Committee. This review may not be a general review and restricted to only removal of apparent errors or anomalies, as pointed out by the trade/ associations/line ministries. 2. | RoDTEP Committee has since started the exercise and held its first meeting on 25.10.2021. 3. In this connection, Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/Chambers of Commerce are requested to provide data w.r.t. inputs used in the respective export products in the specified Proforma (enclosed as Annexure B) giving proper justification for considering the rate given to be anomalous and need for review of such rates. 4. While providing the above data, care should be taken regarding the aspects which have been mentioned in this Division’s letter dated 10.08.2020 (copy enclosed as Annexure C). In addition to above, a copy of the relevant legislation/notification relating to taxes and exemption etc. should also be supplied along with data. 5. It is requested that the above information may be sent to Drawback Division within three weeks’ time. Your response may also be sent on E-mails- hasan.ahmed@gov.in & shakti.singh1981@gov.in. For any clarification required in the matter, the undersigned may be contacted. Yours sincerely, OSD (Drawback) Tel: 011-23362843 Encl: As above.List of Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/ Chambers of Commerce SI. No. Export Promotion Councils 1 Apparel Export Promotion Council (AEPC) - Gurgaon 2 All India Cycle Manufacturers’ Export Promotion Council - New Delhi 3 Chemicals, Pharmaceuticals & Cosmetics Export Promotion Council (CHEMEXCIL) - Mumbai 4 Carpet Export Promotion Council (CEPC) - New Delhi 5 Chemicals and Allied Products Export Promotion Council (CAPEXIL) - Kolkata 6 Cashew Export Promotion Council - Kerala 7 Cotton Textiles Export Promotion Council (TEXPROCIL) - Mumbai 8 Council for Leather Exports (CLE) - Chennai 9 Engineering Export Promotion Council (EEPC) - New Delhi 10 Electronics and Computer Software Export Promotion Council - New Delhi 11 Export Promotion Council for Handicraft (EPCH) - New Delhi 12 Gem & Jewellery Export Promotion Council - Mumbai 13 Handloom Export Promotion Council (HEPC) - Chennai 14 Indian Silk Export Promotion Council - Mumbai 15 Indian Oilseeds and Produce Export Promotion Association (IOPEA) - Mumbai 16 Plastic Export Promotion Council - Mumbai 17 Pharmaceutical Export Promotion Council - Hyderabad 18 Project Export Promotion Council - New Delhi 19 Powerloom Development and Export Promotion Council (PDEXCIL) - Mumbai 20 Shellac and Forest Products Export Promotion Council - Kolkata 21 Sports Goods Export Promotion Council - New Delhi 22 Synthetic & Rayon Textile Export Promotion Council (SRTEPC) - Mumbai 23 Wool Textiles Export Promotion Council - Mumbai 24 Export Promotion Council for EOUs & SEZs — New Delhi Commodity Board 25 Agricultural & Processed Food Products Export Development Authority (APEDA) - New Delhi 26 Coffee Board - Bangalore 27 Coir Board - Kochi 28 Jute Manufacturer Development Council - Kolkata 29 Marine Product Export Development Authority (MPEDA) - Kochi 30 Rubber Board - Kochi 31 Spice Board - Kerala 32 Tea Board - KolkataTrade / Industry Association 33 All India Agarbathi Manufacturers Association - Bangalore 34 All India Confederation of Small & Micro Industries Association - New Delhi 35 All India Cycle Manufacturers' Association - New Delhi 36 All India Stainless Steel Industries Association - Mumbai 37 All India Rice Exporters Association - New Delhi 38 Association of Synthetic Fibre Industry - Mumbai 39 Automotive Component Manufacturers Association of India - New Delhi 40 Builders Hardware Exporters Association - Aligarh 41 Confederation of Footwear Industry - New Delhi 42 Confederation of Indian Textile Industry - New Delhi 43 Delhi Exporters Association - New Delhi 44 Dyestuffs Manufacturers’ Association of India - Mumbai 45 Federation of Indian Coir Exporters’ Associations - Kerala 46 Federation of Indian Mineral Industries - New Delhi 47 Glass Manufacturer and Export Association - New Delhi/ Firozabad 48 Hand Tools Panel - Jalandhar 49 Indian Bicycle Manufacturers Association - Ludhiana 50 Indian Council of Ceramic Tiles &Sanitaryware- New Delhi 51 Indian Tobacco Association - Guntur 52 Indian Sugar Mills Association (ISMA) - New Delhi 53 Jamnagar Chamber of Commerce & Industry (JCCI) - Jamnagar 54 Manufacturers Association of Information Technology (MAIT) - New Delhi 55 Moradabad Handicraft Exporters Association - Moradabad 56 Punjab Stainless Steel Industries Association - New Delhi 57 Panipat Exporters Association -Panipat 58 Seafood Exporters Association of India - Cochin 59 Society of Indian Automobile Manufacturers (SIAM) - New Delhi 60 Steel Furnace Association of India - New Delhi 61 Steel Wire Manufacturers Association of India - Kolkata 62 Tamilnadu Handloom Industry and Trade Association - Chennai 63 Tirupur Exporters Association -Tirupur 64 Tractor Manufacturers Association (TMA) - New Delhi 65 Writing Instruments Manufacturers Organisation - New Delhi 66 Cellular Operators Association of India - New Delhi 67 Clothing Manufacturers Association of India (CMAI) - New Delhi Chambers of Commerce 68 ASSOCHAM 69 70 71 72 - New Delhi Confederation of Indian Industry (CII) - New Delhi Federation of Indian Chambers of Commerce and Industry (FICCI) - Delhi Federation of Indian Export Organizations (FIEO) - New Delhi PHD Chamber of Commerce & Industry - New DelhiANNEXURE-A F. No. 605/14/2021-DBK [353~ a Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs Drawback Division New Delhi, the 18" October, 2021 ORDER Subject: Constitution of RODTEP Committee. The Government of India hereby constitutes the Committee for determination of RoDTEP rates for AA/EoU/SEZ exports and to give supplementary report/ recommendations on issues or representations relating to errors or anomalies, if any, pointed out, arising from the report of the erstwhile RoODTEP Committee, as well as the report of the incumbent RODTEP Committee. 2. The RODTEP Committee shall comprise the following: - a. Shri G.K, Pillai, Secretary (retd.), Government of India (Chairman), b. Shri Y.G.Parande, Special Secretary-cum-Member, CBEC (retd.) (Member), and ¢. Shri Gautam Ray, Chief Commissioner of Customs and Central Excise (retd.) (Member). 3. The Terms of Reference of the Committee shall be as follows: - (a) To interact with the administrative Ministries, Export Promotion Councils, Commodity Boards, Trade Bodies and other stake holders, so as to elicit their views for determining RoDTEP rates for AA/EoU/SEZ exports; (b) To work out the modalities for calculation of 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 exported product and such indirect duties/ taxes/ levies in respect of distribution of exported product and recommend in their report the ceiling rates for RoDTEP forAA/EoU/SEZ exports. The Committee may take into consideration the incidence of such duties/ taxes/ levies on exports and other relevant factors as deemed fit; (c) To give supplementary report/ recommendations on issues or representation, if any, arising from the report of the erstwhile RXDTEP Committee as well as report of the incumbent RODTEP Committee. This review may not be a general review and restricted to only removal of apparent errors or anomalies, as pointed out by the trade/associations/line ministries. 4, For discharging the above Terms of Reference, the Committee will: - (a) Determine the methodology; (b) Decide the modalities of holding deliberations and meetings with the stake holders; (c) Conduct field visits and study specific production processes, as it may consider necessary; and (d) Provide documentation and calculation or worksheets, supporting the suggesting ceiling rates, as part of its report. 5. The Committee will submit its report to the Government within a total period of eight months (six months for submission of report for determining RoDTEP rates for AA/EoU/SEZ exports and another two months for the supplementary exercise). 6. Joint Secretary (Drawback) shall be the Secretary to the Committee. The Committee shall be serviced by the Drawback Division in the Department of Revenue, Ministry of Finance. 7. The members of the Committee shall be entitled to TA/DA, as applicable to Group ‘A’ officers of equivalent status, for its meetings with stakeholders or for the field visits, which the Committee decides to undertake. The members shall also be entitled to a sitting fee of Rs.5000/- (Rupees Five Thousand) per member, per day, of sitting. For sittings in Delhi, the members shall also be entitled for admissible local conveyance. All expenses incidental to the functioning of the Committee,including office expenses, shall be met from the Budget of the Department of Revenue- Grant No.33. 8. This issues with concurrence of AS & FA (Finance) vide FTS No. 300502049 dated 11.10.2021. [uae \ ; y (Gopal Krishna Jha) Director (Drawback) Tel:23360581 To: - 1. Shri G.K. Pillai, Chairman, RODTEP Committee. 2. Shri Y.G. Parande, Member, RODTEP Committee. 3. Shri Gautam Ray, Member, RODTEP Committee. 4, Joint Secretary (Drawback)- cum- Secretary, RODTEP Committee, Department of Revenue, Ministry of Finance. Copy to: - 1. PS to Finance Minister. 2. PS to Minister of State (Finance). 3. PPS to Secretary (Revenue). 4. PPS to Chairperson, CBIC. 5. PPS to Member (Customs). 6. PPS to AS&FA, Department of Revenue, Ministry of Finance. 7. JS (Revenue), Department of Revenue, Ministry of Finance. 8. CCA, CBIC, Department of Revenue, Ministry of Finance. 9. 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( s u ul) 0 z 0 z " € 0 ' “Su T E 1 0 O T ' T O ‘ Z O L 6 d a u l o p } y a u! s o o p s d j a e i a p p o w a s n a e j j A o j w e u n y e o y n u a 4 0 4 d e r p g n y A AqI0I4I9a/9 [e101] u S ‘ T H y m y d a J g n u A 3 | e s a y y A o j l u e s T P G E T ' O E * Z 0 Z O } 0 M u | O T ' T O ‘ Z O T G d a u o p } y a u! d i o p n o y s a x d o y a p } y a o j w e u n y e o y n s a y o J (YMM>|) N U S Ul d O u s N U a p AYI911399|9 [e101] T P IANNEXURE-C iciiniiee nae F.No.605/22/2020-DBK | eor- Gar Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs (Drawback Division) 4" floor, Jeevandeep Building, New Delhi, dated 10" August, 2020 To, Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/Chambers of Commerce (as per list attached) Madam/ Sir, Subject: Request for data for determination of ceiling rates under the scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)). Please refer to this Department's letter of even number dated 05.08.2020 conveying the constitution of RoDTEP Committee by the Government. 2. — It is to inform that the RODTEP Committee has since started the exercise for determination of ceiling rates under the RoDTEP scheme. It is reiterated that the sequence of introduction of the scheme across sectors and prioritization of the sectors to be covered will be decided by Department of Commerce in consultation with Department of Revenue. 3. In this connection, Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/Chambers of Commerce are requested to provide data w.r.t. inputs used in the respective export products in the specified Proforma comprising three parts viz. Proforma ~ R1, R2, and R3. 4. 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. Fora particular manufactured export item, the details of all input(s) that are used in the manufacture of all types/styles of that particular export item should be indicated. (b) The incidence of 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 remains unrefunded is attached as Annexure. (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 submitted should pertain to at least five units for each export product so as to be representative of the industry. The units should be carefully selected from amongst the small, medium as well as large manufacturer exporters. (e) Data provided should only be of manufacturers/ manufacturer exporters in the domestic tariff area 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.(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, 5. It is requested that the above information may be sent to Drawback Division within two weeks? time. Your response may also be sent on E-mails- atreyee.devroy@gov.in & shakti.singh1981@gov.in. For any clarification required in the matter, the undersigned may be contacted. Yours sincerely, }O oe (ro (Gopal Krishna Jha) Director (Drawback) Tel: 23360581 Encl: List; Proforma-R1, R2 and R3 and Annexure. (8 pages)F.No.605/19/2021-DBK |¢76—qy 4 Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs (Drawback Division) 4" floor, Jeevandeep Building, New Delhi, dated 28" October, 2021 To, Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/Chambers of Commerce (as per list attached) Madam/ Sir, Subject: Request for data for determination of Remission of Duties and Taxes on Exported Products (RoDTEP) rates for Advance Authorization (AA)/ Export Oriented Unit (EoU)/ Special Economic Zone (SEZ) exports. Government of India vide Order dated 18.10.2021 (copy enclosed as Annexure A) has constituted a Committee for determination of ceiling rates for RODTEP for AA/EoU/SEZ exports. 2. | RoDTEP Committee has since started the exercise and held its first meeting on 25.10.2021. 3. In this connection, Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/Chambers of Commerce are requested to provide data w.r.t. inputs used in the respective export products in the specified Proforma (enclosed as Annexure B). 4. 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 input(s) that are used in the manufacture of all types/styles of that particular export item should be indicated. (b) The incidence of 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 attached as 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 under Advance Authorization (AA)/ Export Oriented Units (EoU)/ Special Economic Zone (SEZ) 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 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. Sis It is requested that the above information may be sent to Drawback Division within three weeks’ time. Your response may also be sent on E-mails- hasan.ahmed@gov.in & shakti.singh1981@gov.in. For any clarification required in the matter, the undersigned may be contacted. Yours sincerely, OSD (Drawback) Tel: 011-23362843 Encl: As above.List of Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/ Chambers of Commerce SI. No. Export Promotion Councils Apparel Export Promotion Council (AEPC) - Gurgaon All India Cycle Manufacturers’ Export Promotion Council - New Delhi Chemicals, Pharmaceuticals & Cosmetics Export Promotion Council (CHEMEXCIL) - Mumbai Carpet Export Promotion Council (CEPC) - New Delhi Chemicals and Allied Products Export Promotion Council (CAPEXIL) - Kolkata Cashew Export Promotion Council - Kerala Cotton Textiles Export Promotion Council (TEXPROCIL) - Mumbai Council for Leather Exports (CLE) - Chennai Engineering Export Promotion Council (EEPC) - New Delhi Electronics and Computer Software Export Promotion Council - New Delhi Export Promotion Council for Handicraft (EPCH) - New Delhi Gem & Jewellery Export Promotion Council - Mumbai Handloom Export Promotion Council (HEPC) - Chennai Indian Silk Export Promotion Council - Mumbai Indian Oilseeds and Produce Export Promotion Association (IOPEA) - Mumbai Plastic Export Promotion Council - Mumbai Pharmaceutical Export Promotion Council - Hyderabad Project Export Promotion Council - New Delhi Powerloom Development and Export Promotion Council (PDEXCIL) - Mumbai Shellac and Forest Products Export Promotion Council - Kolkata Sports Goods Export Promotion Council - New Delhi Synthetic & Rayon Textile Export Promotion Council (SRTEPC) - Mumbai Wool Textiles Export Promotion Council - Mumbai Export Promotion Council for EOUs & SEZs — New Delhi Commodity Board Agricultural & Processed Food Products Export Development Authority (APEDA) - 25 New Delhi 26 Coffee Board - Bangalore 27 Coir Board - Kochi 28 Jute Manufacturer Development Council - Kolkata 29 Marine Product Export Development Authority (MPEDA) - Kochi 30 Rubber Board - Kochi 31 Spice Board - Kerala 32 Tea Board - KolkataTrade / Industry Association 33 All India Agarbathi Manufacturers Association - Bangalore 34 All India Confederation of Small & Micro Industries Association - New Delhi 35 All India Cycle Manufacturers' Association - New Delhi 36 All India Stainless Steel Industries Association - Mumbai 37 All India Rice Exporters Association - New Delhi 38 Association of Synthetic Fibre Industry - Mumbai 39 Automotive Component Manufacturers Association of India - New Delhi 40 Builders Hardware Exporters Association - Aligarh 41 Confederation of Footwear Industry - New Delhi 42 Confederation of Indian Textile Industry - New Delhi 43 Delhi Exporters Association - New Delhi 44 Dyestuffs Manufacturers’ Association of India - Mumbai 45 Federation of Indian Coir Exporters’ Associations - Kerala 46 Federation of Indian Mineral Industries - New Delhi 47 Glass Manufacturer and Export Association - New Delhi/ Firozabad 48 Hand Tools Panel - Jalandhar 49 Indian Bicycle Manufacturers Association - Ludhiana 50 Indian Council of Ceramic Tiles &Sanitaryware- New Delhi 51 Indian Tobacco Association - Guntur 52 Indian Sugar Mills Association (ISMA) - New Delhi 53 Jamnagar Chamber of Commerce & Industry (JCCI) - Jamnagar 54 Manufacturers Association of Information Technology (MAIT) - New Delhi 55 Moradabad Handicraft Exporters Association - Moradabad 56 Punjab Stainless Steel Industries Association - New Delhi 57 Panipat Exporters Association -Panipat 58 Seafood Exporters Association of India - Cochin 59 Society of Indian Automobile Manufacturers (SIAM) - New Delhi 60 Steel Furnace Association of India - New Delhi 61 Steel Wire Manufacturers Association of India - Kolkata 62 Tamilnadu Handloom Industry and Trade Association - Chennai 63 Tirupur Exporters Association -Tirupur 64 Tractor Manufacturers Association (TMA) - New Delhi 65 Writing Instruments Manufacturers Organisation - New Delhi 66 Cellular Operators Association of India - New Delhi 67 Clothing Manufacturers Association of India (CMAI) - New Delhi Chambers of Commerce 68 ASSOCHAM 69 70 71 72 - New Delhi Confederation of Indian Industry (CII) - New Delhi Federation of Indian Chambers of Commerce and Industry (FICCI) - Delhi Federation of Indian Export Organizations (FIEO) - New Delhi PHD Chamber of Commerce & Industry - New DelhiANNEXURE- A F. No. 605/14/2021-DBK [958- *¥\ Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs Drawback Division New Delhi, the 18" October, 2021 ORDER Subject: Constitution of RODTEP Committee. The Government of India hereby constitutes the Committee for determination of RoDTEP rates for AA/EoU/SEZ exports and to give supplementary report/ recommendations on issues or representations relating to errors or anomalies, if any, pointed out, arising from the report of the erstwhile RODTEP Committee, as well as the report of the incumbent RODTEP Committee. 2. The RoDTEP Committee shall comprise the following: - a, Shri G.K. Pillai, Secretary (retd.), Government of India (Chairman), b. Shri Y.G.Parande, Special Secretary-cum-Member, CBEC (retd.) (Member), and ce. Shri Gautam Ray, Chief Commissioner of Customs and Central Excise (retd.) (Member). 3. The Terms of Reference of the Committee shall be as follows: - (a) To interact with the administrative Ministries, Export Promotion Councils, Commodity Boards, Trade Bodies and other stake holders, so as to elicit their views for determining RoDTEP rates for AA/EoU/SEZ exports; (b) To work out the modalities for calculation of 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 exported product and such indirect duties/ taxes/ levies in respect of distribution of exported product and recommend in their report the ceiling rates for RoDTEP forAA/EoU/SEZ exports. The Committee may take into consideration the incidence of such duties/ taxes/ levies on exports and other relevant factors as deemed fit; (c) To give supplementary report/ recommendations on issues or representation, if any, arising from the report of the erstwhile RODTEP Committee as well as report of the incumbent RODTEP Committee. This review may not be a general review and restricted to only removal of apparent errors or anomalies, as pointed out by the trade/associations/line ministries. 4, For discharging the above Terms of Reference, the Committee will: - (a) Determine the methodology; (b) Decide the modalities of holding deliberations and meetings with the stake holders; (c) Conduct field visits and study specific production processes, as it may consider necessary; and (d) Provide documentation and calculation or worksheets, supporting the suggesting ceiling rates, as part of its report. 5. The Committee will submit its report to the Government within a total period of eight months (six months for submission of report for determining RoDTEP rates for AA/EoU/SEZ exports and another two months for the supplementary exercise). 6. Joint Secretary (Drawback) shall be the Secretary to the Committee. The Committee shall be serviced by the Drawback Division in the Department of Revenue, Ministry of Finance. 7. The members of the Committee shall be entitled to TA/DA, as applicable to Group ‘A’ officers of equivalent status, for its meetings with stakeholders or for the field visits, which the Committee decides to undertake. The members shall also be entitled to a sitting fee of Rs.5000/- (Rupees Five Thousand) per member, per day, of sitting. For sittings in Delhi, the members shall also be entitled for admissible local conveyance. All expenses incidental to the functioning of the Committee,including office expenses, shall be met from the Budget of the Department of Revenue- Grant No.33. 8. This issues with concurrence of AS & FA (Finance) vide FTS No. 300502049 dated 11.10.2021. [wave ty ya (Gopal Krishna Jha) Director (Drawback) Tel:23360581 To: - 1. Shri G.K. Pillai, Chairman, RODTEP Committee. 2. Shri Y.G. Parande, Member, RoDTEP Committee. 3. Shri Gautam Ray, Member, RODTEP Committee. 4. Joint Secretary (Drawback)- cum- Secretary, RODTEP Committee, Department of Revenue, Ministry of Finance. Copy to: - 1. PS to Finance Minister. 2. PS to Minister of State (Finance). 3. PPS to Secretary (Revenue). 4. PPS to Chairperson, CBIC. 5. PPS to Member (Customs). 6. PPS to AS&FA, Department of Revenue, Ministry of Finance. 7. JS (Revenue), Department of Revenue, Ministry of Finance. 8. CCA, CBIC, Department of Revenue, Ministry of Finance. 9. DDO/PAO, Department of Revenue, Ministry of Finance. 10.Guard File.E T ' O E ' Z 0 2 0 0 O T ' T O ' Z 0 T 6 M u d e l o p } 4 2 Ul d o o p S ? | a e i a p p o W e s y d e j j A } 4 a o J W e u n y e D y n i a y o J ) > M Y ( N U H S UL D O U s N U a p AyI91NN2a19 [e101] M u T P G OZ0Z*E0'TE } © O T ' T 0 ' Z 0 T 6 d a i l o p } y a ul d o o p s o j w e u n y e s y n u a 4 0 4 ) y M A Y ( N U S U! d o U s N U a p Ay!914}9a19 [2101] T H W g n A ‘ ] s e p A n 0 d s ( [ T p ul) e x d o y a p b n e u n y A y s t E g ( / 3 0 3 e | + ] ) T E V s e u s d o V e n o U o n i g o n u p 4 0 1 A O J d e J d s o p n o y a x d o y 4 0 4 l u o n u s a p d o s 3 d e u s d o Y e H O U je}01| T E J a e W ( , s e u s d o y e n o u ( ) g A g o n u p ) C n d O o Y s e y a m e A } y a } 0 } e o l A u s O W d i o p n y a x d o y s e u s d o s j r u B o y d i 0 s a s s } 0 J a s d a 2 M I Y l u o n u s a p e o y n e j l A 9 o s y . e u s d O W Y e N o U {2301} T e s o e p ( , d e u s d o y e n o u ( ) g A g o n u p ) Q n y d O o y 8 e y a m e A } y a } 0 y e D } 0 1 A y s y o W d s o p n y a x d o y y e u s d o s n u B o J d J 0 d a s s } 0 i a s d a o J M Y t u d n i i a p e o y n e j j A 9 o s n e u s d o W e H O U je}o1} . T E , s e u s d o 4 Q 2 ) o n i g o n u p ] l e u s d o y e n o u ul n s a p g n a . T € N O d s ( [ ul!) a x d o y a p b n e u Q y A u s T z a ( / 3 0 3 e | + ] ) T 2 W s e u s d o y e n o u u q o n u p 5 0 4 A O J d o d d o p n o y a x d o y y o J l u d n u s a p 3 o s y s e u s d o Y e N o U [8101] T 2 D y e w ( , s e u s d o y e n o u ( ) a X ) ) u q o n u p d s o p n J a x d o y w a u j o u a p e g o n a o j w e u n y e o y n u a y O 4 s d e s a s y s d o u s n i u e q j a s ‘ W e } a 4 e j s ‘ d e M d I O I N I L u B o J d J 0 d a s s } 0 d a s d a J M Y t u d N u s a p e o y n e j l A o o s N e u s d o Y e J ! O U jeIoL| |gzT (peoy , s e u s d o y e p o u ( Aa) ) } u q o n u p d s o p n a J a x d o Y w a u n o u a p e g o n a o J w e u n y e o j n u a y o J s d e u a s y s d o u s n i u e q j a s ‘ w e y a U e j s ‘ d e m d / 0 d N L u B o J d s o d a s s } 0 s a s d a M I Y ! U o N u a p e o q n e j j A o o s J N e u s d o Y e N O U jelol] T Z y ] l e u s d o u ( * ) i u q o n u p , s e u s d o y e n o u ul n s a p jend| u S L c Ul N O D d a J d s o p n a y o y a e j n a ] s o g E T ' 0 E ’ 2 0 2 0 T T I 3 0 T O Z 0 T 6 O T p n u u u S e x d o i y a p d s o p n y o j n e j n a ] s o g N O d s ( t t a Ul) E T ' O E Z 0 Z O } 0 Z O T 6 T O O T p N L u S e x d o y a p d i o p n a y o j ] o n e u n A T I W D 0 O P $ O J D j a e s e u d a y x d O W "SY L I Ul N O D d a J W w e s x y a J p O W a S I Ul s O j P M Y a U d s O p N o J o J l n e j n a O E " Z 0 Z 0 ‘ T O D E T } 0 O L ' T O ' Z 0 L 6 p n i l u S W e J x a J p O W E S I Ul d j a e i a p / s o [ p d l o p N o J o J | A e j n o N O ( T O G ul) E T ' O E " Z O Z O } 0 O T ' T O " Z O T 6 p n u t u B W w e y a y p o w a s I UI / s o j P a j a e s a p d s o p n o y o y ] o n e U = T O y 5 O O P S o j y j a e i e u 2 a ! g o w e s M N O S ( T O Ul) E T ' O E " Z O Z O 3 0 O T G T O O T d e l l o p y o Ul w e u n y e o j n u a p d r o p n o J u o O J N U H S [eIOL| a e s n u a w a u q 6 O J / N U W g s o P p N I g x d o y a P O J ) N O J ( y o p a d N e U A A N U a i s ( Fy s y i d d i u S d a s e s g i o p n a y } y a o J q e S a d A O U q x e o y E T ' O E * Z O Z O L 3 0 Z O T 6 O T T O y x d o y O J g a l l o p 9 e n e i r e q i a ( 4!) g l O P p N a J } 4 a O J U O “ S a I l e [ g l e m q e O y P I S U $ g e y g o p N J y x d O W } y a O J D o p a H S v | l a D / d ¥ v N z 9 ’ 9 ( € - Z v ‘ N u T ) Y D U o s a } 0 d A Y D I u s P O I D fi J o m s W o 1 a a i w e [ ) d p p 0 4 4 2 2 m o i j p u S e u p d y o u a o j y d a w o q i j a / M Y N U Y ! W e U N y e y N L u B y y a o J y p p s a s s D o w d j a l a ] x d o y a J Zz w e u n j e o y n i a J w e u n y e o j n i a s / y o o j N e w s y l l a p T q a } 0 q e y e y l a l P y a w N O “ IS s n a w i y a p ( q a } 0 u a a p s d u o p n j a e y 4105 4 O W e y > s a d e s e y a w W e u n y e n 4 e s - e x d O U e # W e U N y e I j N 4 a J / l u p i A i p n e | q A d s o p N o y - m i s a g x d O L y n s u i s y a P q a N U u s ) L O S 3 Z / 3 0 N / ¥ W } 0 1 S I Y a I W B Y O G L 3 d } 0 4 p e y p u S s n G I W } 0 4 O I u e y Y N A A K O V A - @ 48 7 2 “ e n e i y a P ‘ q a l u S y e x a s p n q A / e u A 0 3 4 9 1 p n y A / a j a o y u o i q A y e x a s / s y e i u d y n a j m " a y “ a x a w d n o u s / 2 0 u 2 a s s l o u s e u A l u p 1 s e z a y l u p j A y s T 6 r u d n i s ( e H 4 0 4 1230.1) g s o P N J } Y B O J N O D d a J y s o y } a u s Ul g s o p N J y x d O Y y y a } O J l u o i p a u o a g n j A je}01] u s T g » u s u s Y S u s T S I ( 3 0 T 8 4 O J ) L 0 } 8 / 0 3 2 1 s n q yndui| u s r e f BS) Y S u s y s f n s n y s e n o u ( ) m u y l e x o j y a s ] y u A - u s T 8 1 u s y s u s u s p a e j a d s n u i a g i s j a s a p j u o w d n i o y e S a S ul $ 5 S 1 | a i u q e p p e p T S H o u j A { d i o p n o y s y e w u s s o o p s ) 3 0 1 y s y s y s Su] e 8 i i o n y n a e J o J d u o p N o R o u UI n s a p ‘dja s49zI1N1494 d a s n o l p a s ‘ e s s n a y i u d n y s o u d e i p s 9 s 1 | a i u q a p p a p u s t s o u s u s y s Su] o u l A ( d o p n o y s y e w y o W w e p a d s o p n o J y o J e u p d s o p n o y s ; E H W 404) s a 9 3 0 1 e W UL n s a p o u y n a j ] A W L T 8 4 y y e z a v e l y e M 0 4 N u d a J g n y a s w e u n y e o q n u a , L e x e s / 4 0 4 p o w a s j s e j j A d i o d n i a p l u d n y s o j d e i d a u j e s a ul ) % ( - y e O | l u p i s a u o N S T S 3 a e s n u a w a u q o j n u w | N O I / g l o p N y t s a g x d O W o j n u y d a J o j w e u n y e o y n i a y y a Ul p s a p j u d n y o j | d n e u n A L e d ; u d n y } y a o j ] q a s o u d n o u W e y a v e l t s g y e M j u d n / i y a o J y o p a SH| s a b n i s a p ( T E W o s f o 4 y u d n y s 2 o j n i u u s w o s a o p p aspajd)| y y u d n | y u d n y ¢ ; u d n a Z d i o p n y # u d n i a T a x d o y a p o J w e u n y e o y n a a } y a ul d o u s n i u a p t u d n y s u e y a i j e j s / d e M O U y e x O S D N I W N | e A B s e 8 a d A l O 4 o J E I I O N U O U g I O P N O g x d O W y y a q A g O J u a G N I l a S / T a N I a S ] e x o S / o J | l u i p a U a S y s T S d i o p n y y x d O H } y a 0 N O J d a J y s Ul ) 9 S 1 / S 9 S 1 a i u q a p p a p o s y l u e y a p |e}01| T Z D d i o p n o y " a x d o y y s y y a O J P I S A U G N I N O U 3 4 B } 0 4 ! u o n i s a p e v j n e j j A 9 0 S y Y B O U 9 D S 1 / S 9 S 1 a u q a p p a p o j d o i w d o u s u } y s n w e y a p y s T / G d o ( m e A 8 e j a 3 0 ) n d p o s i s a u q N R o U }e:0L] d 0 1 Q 2 T Z V d e y a m e A 7 0 ) n d d i o p n o y q x 0 0 4 3 o j P I S A G N A O u O U S S I 9 5 S 1 / | g i u q a p p a P | } d O S T Z O[}] S 8 1 $ d 9 } 4 i o n 8 y d o m a J d e d n a a y y a S a U 9 s e y a } 0 n s a p g n a J o J y y a s ( of ul) d b N e U Q A jejoL|” ) M H t o g Ul ) r u } s d i o d a s s W e U N j e o y n l u B } O J s a S g D y y s o N s Y d o m o J s e d n a q A d e u o i e y a p d o m a s l n u y s o s j r o v d o m a a s d e d n a a o j d a u a s e n o u ul n s a p } N O J O U A L 5 3 2 3 2 Y S T o y s ( ul) g o d n u u a u j s g x d o W l a j a n e u J } 0 1 d e r p g n a A | s j e w d T W q n y A 2 | s y e w d y s “ T S E T ' 0 E ' Z 0 Z 0 3 0 T O ' Z O T 6 O T d a i l o p 3 y 3 ul d o o p s a x d o y o j w e u n y e o q n a a y o J d e r p g n q A AqI914999)9 [e101] T H 4 (su ul) 0207 EO “sy TE 1 0 O T ' T O ‘ Z 0 T 6 d a i l o p y a u! d o o p s 9 y a e i a p p o w e s } n e j j A o J w e u n y e o y n i a y o J d e r p g n y A a / a I y u o y A 1/2101} “Su T b a y m y Y d a s g n A 3 / 9 9 3 i q A o j ] e a T r E T ' 0 E " Z 0 Z O 3 0 T O ' Z O T 6 M u O T d e i l o P y y a ul d u o p n a y s a x d o y a p } y a o y w e u n y e o y n u a 4 0 4 ) y y ( N U y s UL d O U s N u w a p AyI9UNI9a13 [2101] T pAnnexure-C Indicative List of Taxes/Levies not neutralized/ re-imbursed by a refund/ rebate mechanism Serial No State Levies $1 VAT on fuel used in transportation $2 VAT on fuel used in generation of captive power $3 VAT on fuel used in farm sector (for farm products only) S4 Mandi Tax 55 Duty on electricity charges S6 Stamp duty on export documents S97 Embedded SGST paid on inputs such as pesticides, fertilizers etc. used in production of agriculture goods S8 Embedded SGST in purchases from unregistered dealers so Embedded SGST on coal used in production of electricity $10 Embedded SGST on inputs for transport sector Central Levies C1 Central Excise duty on fuel used in transportation e Embedded CGST paid on inputs such as pesticides, fertilizer etc. used in production of required raw materials C3 Embedded CGST in purchases from unregistered dealers ca Embedded CGST and Compensation Cess on coal used in production of electricity cS Embedded CGST on inputs for transport sector . Any Other Taxes/ Duties/Levies, which are not refunded/ exempted/ re- imbursed under any of the prevalent mechanisms, such as Advance Authorization, Drawback and GST refund - Please specify with justification

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