Duty drawback rates prescribed for exports, with eligibility, exclusions and procedural declaration requirements. Notification fixes All Industry Rates of duty drawback effective 23 November 2015 and supersedes the prior notification; it prescribes schedules of ad valorem and specific per unit drawback rates and caps aligned at four digit tariff level, with notes on interpretation, inclusion of packing, classification rules, and measurement definitions. Drawback is payable only upon satisfaction of procedural requirements under the Drawback Rules; exclusions apply for manufacture/export under bonded/advance licence/EOU/FTZ/EPZ/SEZ or where Cenvat/rebate under Central Excise Rules has been availed, with specific declarations, caps and verification processes specified.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback rates prescribed for exports, with eligibility, exclusions and procedural declaration requirements.
Notification fixes All Industry Rates of duty drawback effective 23 November 2015 and supersedes the prior notification; it prescribes schedules of ad valorem and specific per unit drawback rates and caps aligned at four digit tariff level, with notes on interpretation, inclusion of packing, classification rules, and measurement definitions. Drawback is payable only upon satisfaction of procedural requirements under the Drawback Rules; exclusions apply for manufacture/export under bonded/advance licence/EOU/FTZ/EPZ/SEZ or where Cenvat/rebate under Central Excise Rules has been availed, with specific declarations, caps and verification processes specified.
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