All Industry Rates of Duty Drawback revised effective 20.9.2010; updated rates, new entries and procedural clarifications for exporters. Notification revises the All Industry Rates (AIR) of Duty Drawback effective 20.9.2010, recalculating rates and caps across tariff chapters based on input prices, SION, import shares and applied duties while factoring fuel and service tax incidence. It introduces new entries and adjusts many sectoral rates (textiles, leather, metals, machinery, bicycles, carpets etc.). It clarifies that the customs component of AIR remains available despite Central Excise rebate or procurement without excise duty, restricts drawback where DEPB benefits are actually availed at export, and relaxes jewellery examination requirements to other trained appraisers/superintendents.
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All Industry Rates of Duty Drawback revised effective 20.9.2010; updated rates, new entries and procedural clarifications for exporters.
Notification revises the All Industry Rates (AIR) of Duty Drawback effective 20.9.2010, recalculating rates and caps across tariff chapters based on input prices, SION, import shares and applied duties while factoring fuel and service tax incidence. It introduces new entries and adjusts many sectoral rates (textiles, leather, metals, machinery, bicycles, carpets etc.). It clarifies that the customs component of AIR remains available despite Central Excise rebate or procurement without excise duty, restricts drawback where DEPB benefits are actually availed at export, and relaxes jewellery examination requirements to other trained appraisers/superintendents.
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