Drawback thresholds clarified: alternative FOB-percentage and shipment-amount rules govern eligibility for payment. Clarifies that under the Drawback Rules the Rs. 5000 per-shipment limit does not apply when drawback exceeds 2% of the FOB value, and that conversely the 2% FOB limit does not apply where drawback per shipment is Rs. 5000 or more; in all cases payment remains subject to the statutory minimum under Section 76.