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of <h1>Understanding Key Terms in Customs and Excise Drawback Rules: Rebates, Excisable Materials, and Export Definitions</h1> The Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995, define key terms related to the rebate of duties or taxes on exported goods manufactured in India. 'Drawback' refers to the rebate on imported or excisable materials and taxable services used in manufacturing. 'Excisable material' is any material produced in India subject to excise duty. 'Export' includes taking goods out of India or from a Domestic Tariff Area to a special economic zone. 'Imported material' is any duty-chargeable material brought into India. 'Input service' aligns with the CENVAT Credit Rules, 2004, and 'manufacture' includes processing or operations on goods. 'Tax invoice' refers to the definition in the Central Goods and Services Tax Act, 2017.
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