Safeguard duties rebatable as drawback; claimable via Brand Rate when duties borne inputs are verified used in exports. Safeguard duties on imports are rebatable as duty drawback but, because they are excluded from All Industry Rates, their refund must be claimed by applying for a Brand Rate; drawback is admissible only where inputs that bore safeguard duties were actually used in the exported goods as verified for Brand Rate fixation. If imported goods subject to safeguard duties are exported as such, drawback on export as such will include the safeguard duty component as part of total duties paid, subject to other drawback conditions.