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of <h1>Key Definitions in Customs and Central Excise Duties Drawback Rules, 2017: Drawback, Excisable Material, Export, Import, Manufacture, Tax Invoice.</h1> In the Customs and Central Excise Duties Drawback Rules, 2017, key definitions include: 'drawback,' which refers to the rebate of duty on imported or excisable materials used in manufacturing goods in India, excluding certain taxes; 'excisable material,' which is any material produced in India subject to excise duty; 'export,' which involves taking goods out of India or from a Domestic Tariff Area to a special economic zone; 'imported material,' which is any material imported into India subject to customs duty; 'manufacture,' which includes processing or operations on goods; and 'tax invoice,' as defined in the Central Goods and Services Tax Act, 2017.
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