Duty Drawback AIRs revised to neutralize input duties; claims require specified tariff suffixes and caps apply. Revised All Industry Rates (AIRs) of Duty Drawback neutralize customs and specified excise incidence on inputs and petroleum derivatives by assigning an AIR and cap to each tariff item; claims require suffixes on tariff items (suffix B for standard AIRs and suffix D for specified garments under special advance authorizations). Rates have been increased, rationalized or newly introduced for selected sectors; caps applied where necessary. Exporters may submit representations with supporting data for rate revision to the Drawback Committee and must report errors or difficulties to the Board.
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Provisions expressly mentioned in the judgment/order text.
Duty Drawback AIRs revised to neutralize input duties; claims require specified tariff suffixes and caps apply.
Revised All Industry Rates (AIRs) of Duty Drawback neutralize customs and specified excise incidence on inputs and petroleum derivatives by assigning an AIR and cap to each tariff item; claims require suffixes on tariff items (suffix B for standard AIRs and suffix D for specified garments under special advance authorizations). Rates have been increased, rationalized or newly introduced for selected sectors; caps applied where necessary. Exporters may submit representations with supporting data for rate revision to the Drawback Committee and must report errors or difficulties to the Board.
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