Cases where amount or rate of drawback determined is low [Rule 7]:

When the drawback rate is low, a SPECIAL BRAND RATE will be applicable.

Where the rate is lower than 4/5th of the duty/taxes paid, revised rate may be applied for within 3 months. Proper rate will be fixed by the Government brand rate letter will be issued accordingly and provisional payment will be allowed subject to adjustment.

However, application for Special Brand Rate cannot be made where a claim for drawback under rule 3 or rule 4 has been made. In other words, where the exporter has already filed a duty drawback claim under All Industry Rates (AIR) Schedule, he cannot request for fixation of Special Brand Rate of drawback. Thus, the exporter should determine prior to export of goods, whether to claim drawback under AIR or Special Brand Rate.

Extension of the time-limits prescribed under rule 6 & 7:

Authority	Period of extension	Application fee	Grant / refuse of extension
(i) Assistant / Deputy Commissioner of Central Excise or (ii) Assistant / Deputy Commissioner of Customs and Central Excise, as the case may be	three months	(i) 1% of the FOB value of exports or (ii) `1000/- whichever is less	The concerned authority may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal.
Principal Commissioner / Commissioner of Central Excise or Principal Commissioner / Commissioner of Customs and Central Excise, as the case may be	further extension of six months	(i) 2% of the FOB value of exports or (ii) `2000/- whichever is less