Drawback defined as rebate of duty on imported or excisable materials used in exported manufacture, excluding integrated tax and cess. Rules define drawback as the rebate of duty on imported or excisable materials used in manufacture of exported goods, excluding integrated tax under subsection (7) and compensation cess under subsection (9) of section 3 of the Customs Tariff Act. Definitions also specify excisable material, imported material, export, manufacture, and tax invoice, establishing the input types, export scope, manufacturing operations and documentary reference for drawback claims.