Drawback limitation: drawback covers customs and excise duties, with new AIR suffix rules and provisional payment mechanism. Drawback entitlement is confined to Customs duties and remnant Central Excise duties (excluding integrated tax and compensation cess) on inputs used in exported goods; composite rates are discontinued and AIRs have been revised. General AIRs with caps are claimable by using tariff items suffixed with B, while alternative garment AIRs for Special Advance Authorization require suffix D. Provisional drawback equal to the applicable AIR component may be paid under Rule 7(3) and considered for further provisional authorisations. Brand rates fixed earlier do not apply for exports with let export date on or after commencement; exporters must apply afresh under Rule 6 or Rule 7. The Drawback Committee's tenure is extended to address representations arising from these changes.
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Provisions expressly mentioned in the judgment/order text.
Drawback limitation: drawback covers customs and excise duties, with new AIR suffix rules and provisional payment mechanism.
Drawback entitlement is confined to Customs duties and remnant Central Excise duties (excluding integrated tax and compensation cess) on inputs used in exported goods; composite rates are discontinued and AIRs have been revised. General AIRs with caps are claimable by using tariff items suffixed with B, while alternative garment AIRs for Special Advance Authorization require suffix D. Provisional drawback equal to the applicable AIR component may be paid under Rule 7(3) and considered for further provisional authorisations. Brand rates fixed earlier do not apply for exports with let export date on or after commencement; exporters must apply afresh under Rule 6 or Rule 7. The Drawback Committee's tenure is extended to address representations arising from these changes.
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