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of <h1>India Sets New All Industry Duty Drawback Rates Under Customs Act 1962, Effective November 2014, Superseding 2013 Notification.</h1> The notification from the Government of India, effective November 22, 2014, outlines the All Industry Rates (AIR) of Duty Drawback under the Customs Act, 1962, and related legislation. It specifies the rates of drawback for various goods, aligning tariff items with the Customs Tariff Act, 1975. The notification includes detailed notes and conditions for classifying goods, calculating drawback rates, and exceptions where these rates do not apply. It also addresses procedural requirements for claiming drawbacks and specifies conditions under which certain products do not qualify for these rates. The notification supersedes a previous one issued in 2013.
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