Drawback rates fixed under Drawback Rules, 1995 subject to procedural compliance and specified exclusions and conditions. The Central Government determines specific drawback rates in the annexed Table under the Drawback Rules, 1995, conditional on satisfaction of procedural requirements under rules 11-13; rates exclude goods manufactured in certain bonded warehouses or exported under advance licences except where expressly authorised, allow application-based fixation for uncategorised products, and set operational conditions on packing inclusion, CKD/SKD treatment with evidentiary FOB thresholds, CENVAT non availment certification, and requirements where rates depend on use of imported inputs.
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.
Drawback rates fixed under Drawback Rules, 1995 subject to procedural compliance and specified exclusions and conditions.
The Central Government determines specific drawback rates in the annexed Table under the Drawback Rules, 1995, conditional on satisfaction of procedural requirements under rules 11-13; rates exclude goods manufactured in certain bonded warehouses or exported under advance licences except where expressly authorised, allow application-based fixation for uncategorised products, and set operational conditions on packing inclusion, CKD/SKD treatment with evidentiary FOB thresholds, CENVAT non availment certification, and requirements where rates depend on use of imported inputs.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
