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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Circular: Duty Drawback Procedure for Composite Items Outlined; Verification Recommended Only in Doubtful Cases.</h1> The circular addresses the procedure for duty drawback on composite items not specified in the Duty Drawback Table. It states that exporters can claim duty drawback based on the net content of distinguishable and verifiable constituent materials. However, due to difficulties in breaking down composite items, the Kelkar Committee recommends accepting the declared weight of materials by exporters, with verification only in cases of doubt. The circular instructs issuing public notices and standing orders for guidance. Exporters must declare their status regarding Central Excise registration and Cenvat facility usage to avail of All Industry Rates of Drawback.
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