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of <h1>No Duty Drawback for Exports if Value Below Imported Materials Cost per Rule 6/7 of 1995 Drawback Rules.</h1> No drawback amount or rate is determined for goods if their export value is less than the value of the imported materials used in their manufacture, or if it does not exceed a specified percentage of the imported materials' value, as notified by the Central Government. This rule applies under Rule 6 or Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. Previous provisions, omitted in 2016, included conditions under which drawbacks were not determined if they were less than a certain percentage of the F.O.B. value, with exceptions for exports under specific licenses or by post.
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