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Duty drawback on composite items: accept exporters' declared constituent weights unless verification is justified by doubt or intelligence. Where no specific drawback rate exists for a composite article, drawback may be apportioned by net content of constituent materials; as a general policy the Board will accept exporters' declared weights of constituents, and will verify composition only in cases of doubt or adverse intelligence. Exporters claiming All Industry Rates must submit a signed declaration that goods have not borne Central Excise duty, supporting manufacturers (if any) are not excise-registered and have not paid excise, and that Cenvat has not been availed.
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Duty drawback on composite items: accept exporters' declared constituent weights unless verification is justified by doubt or intelligence.
Where no specific drawback rate exists for a composite article, drawback may be apportioned by net content of constituent materials; as a general policy the Board will accept exporters' declared weights of constituents, and will verify composition only in cases of doubt or adverse intelligence. Exporters claiming All Industry Rates must submit a signed declaration that goods have not borne Central Excise duty, supporting manufacturers (if any) are not excise-registered and have not paid excise, and that Cenvat has not been availed.
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