Import of machinery and then used as input for products , the products are exported

[kanika jain]

We have imported a new machinery to India. The machinery will be used in the production of some fruits and vegetables in India and the same will be exported. Please tell that would be given any drawback on the machinery imported. Please specify the relevant Section.

AI Summary

Exporters Ineligible for Duty Drawback on Imported Machinery for Producing Exported Goods Under Duty Drawback Scheme A user inquired about the eligibility for duty drawback on imported machinery used in producing fruits and vegetables for export. The response clarified that under the Duty Drawback Scheme, relief is provided for customs and central excise duties on inputs, not on capital goods like machinery. Therefore, exporters cannot claim duty drawback on the imported machinery itself.