Export drawback rules govern reduced duty remission, exclusions for used goods and non-duty-paid materials, and government valuation factors. Drawback may be allowed on export of goods at rates determined by the Central Government, subject to the Customs Act, the Central Excise Act and the Rules. Where duty on imported or excisable materials has been paid only partly, or has been rebated, refunded or credited, the drawback must be reduced accordingly. No drawback is allowed if goods are used after manufacture, if materials used have not suffered duty, in respect of jute batching oil for specified jute goods, or on packing materials used for certain jute exports. The Government must fix drawback by reference to average material usage and duties paid on materials, waste, catalytic agents and packing.
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.
Export drawback rules govern reduced duty remission, exclusions for used goods and non-duty-paid materials, and government valuation factors.
Drawback may be allowed on export of goods at rates determined by the Central Government, subject to the Customs Act, the Central Excise Act and the Rules. Where duty on imported or excisable materials has been paid only partly, or has been rebated, refunded or credited, the drawback must be reduced accordingly. No drawback is allowed if goods are used after manufacture, if materials used have not suffered duty, in respect of jute batching oil for specified jute goods, or on packing materials used for certain jute exports. The Government must fix drawback by reference to average material usage and duties paid on materials, waste, catalytic agents and packing.
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