Drawback on imported materials deemed imported for exports, enabling drawback treatment for specified inputs transactions. The Government declares that materials listed in the annexed Table, when contained in goods manufactured in India and exported, shall be deemed to be imported material for the purposes of subsection (1) of section 75 of the Customs Act, 1962, making those specified inputs eligible for drawback treatment; the declaration is made under subsection (1A) of section 75 and operates for the period specified in the notification.
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 on imported materials deemed imported for exports, enabling drawback treatment for specified inputs transactions.
The Government declares that materials listed in the annexed Table, when contained in goods manufactured in India and exported, shall be deemed to be imported material for the purposes of subsection (1) of section 75 of the Customs Act, 1962, making those specified inputs eligible for drawback treatment; the declaration is made under subsection (1A) of section 75 and operates for the period specified in the notification.
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