Fixation of drawback rate: standardized input statements, duty proof and independent certification required for entitlement. The appendix prescribes standardized DBK statements for fixation of export drawback rates: DBK I lists inputs, wastage, by products and units with independent technical certification; DBK II/IIA require bill of entry details and stock provenance for imported inputs with disclosure of assessment finality; DBK III/IIIA require invoice and excise duty particulars for indigenous inputs. Provisionally assessed entries, refund claims, and excluded maintenance items must be disclosed; independent accountants/engineers must certify accuracy and absence of refund claims.