'To qualify for duty drawback, exporters must get paid in foreign currency'

We have wrongly availed Cenvat Credit but not utilised it for payment of Central Excise duty. We have reversed the Credit but the department wants interest. Are we required to pay?
Yes. As per Rule 14 of the Cenvat Credit Rules, 2004, as amended on 17.3.2012, where the Cenvat Credit has been taken and utilised wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer. In your case, you had taken Credit wrongly but not utilised it and so, no interest is payable.

We are a manufacturer exporter of tyre and tube repair patches/material (HS Code is 40169310, 40082120, 40059190, etc.) and we are supplying these materials regularly to Nepal/Bhutan and getting payments through banking channels but in Indian rupees. We want to know whether we can take the benefit of Advance licence or Drawback or any other export incentives.
As per Customs notification 208/1977-Customs (N.T.), dated 1st October, 1977 and Para 2.40 of the Foreign Trade Policy (FTP), you must get the payment in foreign currency for getting duty drawback from Customs or any benefits under the FTP.

Do we have to obtain any licence for export of active pharmaceutical ingredients, besides importer-exporter code number?
Please contact the Drug Control authorities for getting licence/registration for export of active pharmaceutical ingredients.

If we receive a letter of credit or order stating that the applicant's or buyer's name and address should be mentioned as shipper on transport documents instead of beneficiary's or exporter's name and address, will it be in order under Customs laws?
There is nothing in the Customs laws specifically dealing with such situations. However, I have my doubts on whether the carriers will issue bills of lading/airway bills showing the shipper's name and address as that of someone other than the actual shipper. In any case, since stating the name of buyer as shipper is not a truthful statement, I would advise against the same.

If we mention only the name of the consignee and shipping marks and do not mention the shipper-exporter's name on export packages, is it permissible as per Customs Rules?
Section 82 of the Customs Act, 1962 requires you to mention the name of sender on the packages exported by post. Regulation 4 of the Courier Imports and Exports (Clearance) Regulations, 1998 also requires you to mention the name of the sender on the packages exported through courier. Some product specific laws (e.g. food, medicines, etc.,) mandate compulsory labelling.

What is the benefit if we, as importer-trader, register with excise?
As a registered dealer, you can take Credit of the additional duty of Customs that you pay and pass on the same to your customers by issuing Cenvatable invoices to your customers.

What is the classification for 'wiring harness'?
As per CBEC Circular no. 5/88-CX.4 dated 17.11.1988, it is 8544. You may look under that heading for appropriate sub-heading/tariff line.

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