Customs component allowance of duty drawback permitted where exporters have availed Cenvat, subject to preventing excise duplication. Clarification authorises allowance of the Customs component of composite duty drawback rates for SS No.73.29 and 73.30 where exporters have availed Cenvat, noting the non-availment condition was intended only to prevent duplication of the Central Excise component; pending cases should be decided accordingly and public notices and standing orders issued for guidance.