Duty drawback rates revised for export goods, with new classification rules, exclusions, and schedule-based caps. Revised all industry rates of duty drawback are determined for export goods under the Customs Act, 1962 and the Drawback Rules, 2017, with the earlier notification superseded subject to things done or omitted before supersession. The notification prescribes chapter-wise drawback rates and caps in the annexed Schedule, together with classification rules, procedural conditions, exclusions for certain export regimes and manufacturing locations, and special provisions for composite articles, project exports, packing materials, and specific goods categories such as leather articles, textiles, vehicles, and gold or silver jewellery.
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Duty drawback rates revised for export goods, with new classification rules, exclusions, and schedule-based caps.
Revised all industry rates of duty drawback are determined for export goods under the Customs Act, 1962 and the Drawback Rules, 2017, with the earlier notification superseded subject to things done or omitted before supersession. The notification prescribes chapter-wise drawback rates and caps in the annexed Schedule, together with classification rules, procedural conditions, exclusions for certain export regimes and manufacturing locations, and special provisions for composite articles, project exports, packing materials, and specific goods categories such as leather articles, textiles, vehicles, and gold or silver jewellery.
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