Drawback rate revision updates export drawback percentages and allocations for specified textile and made up goods, effective in September. The notification substitutes specified tariff entries in the Drawback Table to set revised drawback rates and per piece ceilings for certain textile and made up goods, allocating drawback between Customs and Central Excise and distinguishing cases where Modvat has not been availed or exports fall under quantity based advance licences or duty exemption schemes; the substitutions take effect from the stated operative date.
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 rate revision updates export drawback percentages and allocations for specified textile and made up goods, effective in September.
The notification substitutes specified tariff entries in the Drawback Table to set revised drawback rates and per piece ceilings for certain textile and made up goods, allocating drawback between Customs and Central Excise and distinguishing cases where Modvat has not been availed or exports fall under quantity based advance licences or duty exemption schemes; the substitutions take effect from the stated operative date.
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