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of <h1>India's Ministry of Finance Issues 2013-14 Duty Drawback Rates and Conditions Under Customs Tariff Act and Drawback Rules.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 98/2013, effective from September 21, 2013, detailing the Duty Drawback Schedule for 2013-14. This notification outlines the rates and conditions for duty drawback under various tariff items as per the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995. It specifies alignment with the Customs Tariff Act, 1975, and provides guidelines for classifying export goods. The notification highlights exceptions where drawback rates do not apply, such as goods manufactured in specific zones or under certain licenses. It also addresses procedural requirements for claiming drawbacks and conditions for products with Cenvat facility.
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