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<h1>Central Government Can Grant Duty Drawback Under Section 75 of Customs Act for Exported Goods Using Imported Materials.</h1> Section 75 of the Customs Act, 1962, allows the Central Government to grant a drawback on customs duties for imported materials used in manufacturing goods that are exported. This is conditional on the goods being cleared for export and the export value exceeding the value of imported materials. If export proceeds are not received within the prescribed time, the drawback is revoked. The government can make rules to facilitate this, including specifying non-eligible goods, recovery procedures, required documentation, and inspection rights. Rules can also apply retrospectively from changes in duty rates on inputs used in exported goods.