Revised All Industry Rates of Duty Drawback. - 77/2023 - Customs

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Fourth Schedule
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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Duty drawback rates for exports: government-prescribed ad valorem and specific rates with caps, subject to procedural eligibility.</h1> The Central Government, under section 75(2) of the Customs Act and section 37(2) of the Central Excise Act read with the Drawback Rules, 2017, determines ad valorem and specific rates of duty drawback and maximum per unit caps as set out in the annexed Schedule. Rates align tariff descriptions at the four digit level with classification rules applying mutatis mutandis; rates include packing unless stated otherwise and apply only where procedural requirements of rules 12-14 are met. Exclusions cover goods under bonded regimes, Advance Authorisation/DFIA discharge, 100% EOUs, FTZ/EPZ/SEZs and certain specified schemes. The notification is effective 30 October 2023.

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