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        Case ID :

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

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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are determined for export goods under the Customs Act, 1962 and the Drawback Rules, 2017, with the earlier notification superseded subject to things done or omitted before supersession.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.
                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.

                      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are determined for export goods under the Customs Act, 1962 and the Drawback Rules, 2017, with the earlier notification superseded subject to things done or omitted before supersession.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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                      ActsIncome Tax
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