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of <h1>New Drawback Rates Announced Under Customs and Central Excise Duties Drawback Rules, 1995; Supersedes Previous Notification /99-Customs (N.T.)</h1> The notification issued by the Ministry of Finance, Department of Revenue, Government of India, announces the rates of drawback under the Customs and Central Excise Duties Drawback Rules, 1995. It supersedes the previous notification No. 31/99-Customs (N.T.) and specifies conditions for eligibility, such as procedural compliance and product origin. Drawback rates are not applicable to goods manufactured in bonded warehouses or those fulfilling export obligations under certain schemes. Specific provisions are detailed for products made from imported materials, and conditions are set for products containing multiple materials or components. The notification also addresses the applicability of rates for goods exported in knocked-down conditions.
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