Drawback definitions clarify rebate, export, manufacture, imported material and tax invoice rules under customs law. The customs drawback definitions explain drawback as rebate of duty on imported or excisable materials used in goods manufactured in India and exported, excluding integrated tax and compensation cess where applicable. They also define excisable material, imported material, export, manufacture, and tax invoice for the purposes of the drawback rules, including exports to special economic zones and loading of stores for foreign-bound vessels or aircraft.
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 definitions clarify rebate, export, manufacture, imported material and tax invoice rules under customs law.
The customs drawback definitions explain drawback as rebate of duty on imported or excisable materials used in goods manufactured in India and exported, excluding integrated tax and compensation cess where applicable. They also define excisable material, imported material, export, manufacture, and tax invoice for the purposes of the drawback rules, including exports to special economic zones and loading of stores for foreign-bound vessels or aircraft.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
