Drawal of samples clarified: category-based sampling frequencies and documentary reliance reduce routine chemical testing of exports. Drawal of samples for chemical testing to determine drawback duties follows category-specific frequencies: annual sampling for branded exports with brand rates; six monthly sampling for generic goods with individual brand rates; consignment-level sampling for specification-based items unless acceptable certificates allow six monthly sampling; reliance on manufacturer's certificates, shipping bill declarations, literature and AR-4 for generic all industry rates with sampling only on doubt; AR-4 accepted and verified by Central Excise dispenses with sampling to that extent; sampling is percentage based and may be adjusted for surprise.
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Drawal of samples clarified: category-based sampling frequencies and documentary reliance reduce routine chemical testing of exports.
Drawal of samples for chemical testing to determine drawback duties follows category-specific frequencies: annual sampling for branded exports with brand rates; six monthly sampling for generic goods with individual brand rates; consignment-level sampling for specification-based items unless acceptable certificates allow six monthly sampling; reliance on manufacturer's certificates, shipping bill declarations, literature and AR-4 for generic all industry rates with sampling only on doubt; AR-4 accepted and verified by Central Excise dispenses with sampling to that extent; sampling is percentage based and may be adjusted for surprise.
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