Duty Drawback on exports limits reimbursement to customs duty on inputs and remnant excise for captive power.

Duty drawback reimburses Customs duty on inputs and remnant Central Excise on specified petroleum products used for captive power; relief is available as either All Industry Rate (AIR), annually notified in a Drawback Schedule based on average input consumption and duty incidence, or as Brand Rate where AIR is inapplicable or inadequate. AIRs are set after stakeholder consultation and aligned with four digit Customs Tariff classifications, with specified exclusions and caps. Brand rates require jurisdictional Customs approval, detailed proof of input usage and duties paid, and may attract provisional payments pending final fixation.

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