drawback clarification required.

[harkirat singh]

Dear Sir,

With reference to the Drawback schedules:

Please note that for heading 7310 no sub-heading are given in Drawback Table. So, it means that goods covered under 7310 21 90 are also eligible for Drawback claim according to heading 7310.

In Drawback schedule, there are headings which also have sub- heading and shows same or different drawback value in percent and cap value. In that case we get claim on item of export under sub-headings.

Where sub-headings are not declared by CBEC in drawback schedule then goods under tariff heading 7310 and their sub- heading are eligible for drawback claim.

kindly advice.

regards

Harkirat singh

harkirat [email protected]

[Kishan Barai]

Yea you would be getting DBK as mentioned indiantradeportal.in for exports.

[YAGAY andSUN]

Indiantradeportal is not updated. Please check the Notification issued by the CBEC/DGFT.

AI Summary

Drawback eligibility for goods follows the listed tariff heading when sub headings are omitted, subject to official notifications. Where a Drawback Schedule lists a tariff heading without sub headings, goods falling under the heading's sub headings are treated as eligible for drawback; however, exporters must rely on official CBEC/DGFT notifications for authoritative rates and applicability rather than third party portals.