Drawback declaration requirements: exporters must state shipment particulars and declare eligibility and sourcing on export documents. Exporters (other than by post) must state on the shipping bill or bill of export the description, quantity and particulars needed to determine drawback entitlement and declare that a drawback claim is being made, and that no separate rebate claim for duties or service tax on containers, packing materials, inputs or input services will be or has been made; they must also furnish a copy of the shipment invoice or equivalent document. If drawback has been determined under rules 6 or 7, exporters must additionally declare no change in manufacturing formula or quantum per unit of imported inputs and that stated imported materials remain imported and not obtained indigenously.
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 declaration requirements: exporters must state shipment particulars and declare eligibility and sourcing on export documents.
Exporters (other than by post) must state on the shipping bill or bill of export the description, quantity and particulars needed to determine drawback entitlement and declare that a drawback claim is being made, and that no separate rebate claim for duties or service tax on containers, packing materials, inputs or input services will be or has been made; they must also furnish a copy of the shipment invoice or equivalent document. If drawback has been determined under rules 6 or 7, exporters must additionally declare no change in manufacturing formula or quantum per unit of imported inputs and that stated imported materials remain imported and not obtained indigenously.
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