All Industry Rates of Drawback harmonisation aligns drawback classifications with tariff headings, requiring monitoring and reporting. Notification implements revised All Industry Rates of Drawback effective 1 June 1997, harmonising the Drawback Table with the Customs Tariff Act, 1975 by aligning export entries to Chapter Headings and adding corresponding Headings/Sub headings in Column No. 2; General Note No. 10 has been restructured for correlation. Commissioners must monitor payments, report excessive variations or classification errors to the directorate, ensure staff familiarisation, submit lists of export products exempt from Central Excise, and notify implementation difficulties with the revised Drawback Rules, 1995.
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All Industry Rates of Drawback harmonisation aligns drawback classifications with tariff headings, requiring monitoring and reporting.
Notification implements revised All Industry Rates of Drawback effective 1 June 1997, harmonising the Drawback Table with the Customs Tariff Act, 1975 by aligning export entries to Chapter Headings and adding corresponding Headings/Sub headings in Column No. 2; General Note No. 10 has been restructured for correlation. Commissioners must monitor payments, report excessive variations or classification errors to the directorate, ensure staff familiarisation, submit lists of export products exempt from Central Excise, and notify implementation difficulties with the revised Drawback Rules, 1995.
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