Drawback on imported materials for export goods, subject to rule-based conditions, exclusions, recovery, and inspection requirements. Drawback may be allowed on imported materials used in the manufacture, processing, or other operation carried out on goods entered for export and cleared for exportation, subject to notification and rules framed by the Central Government. The scheme may exclude specified goods, apply limits based on export value and imported material value, and provide for recovery where export sale proceeds are not received within the permitted foreign exchange time. Rules may also govern evidence, inspection, filing, recovery, and retrospective drawback.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback on imported materials for export goods, subject to rule-based conditions, exclusions, recovery, and inspection requirements.
Drawback may be allowed on imported materials used in the manufacture, processing, or other operation carried out on goods entered for export and cleared for exportation, subject to notification and rules framed by the Central Government. The scheme may exclude specified goods, apply limits based on export value and imported material value, and provide for recovery where export sale proceeds are not received within the permitted foreign exchange time. Rules may also govern evidence, inspection, filing, recovery, and retrospective drawback.
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