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Duty drawback amendment revises All Industry Rates and links eligibility to CENVAT facility and rebate of input duties. Amendment to Notification No. 33/2002-Cus.(N.T.) revises the General Note to include goods 'manufactured or exported by availing the rebate of duty paid on materials' under rule 18, linking drawback eligibility to rebate and CENVAT treatment. It substitutes and inserts product-specific schedule entries across Chapters 52, 57, 62, 63, 64, 73 and 96, modifying descriptive classifications and prescribing revised drawback rates, f.o.b.-linked percentages, per-unit maximum caps, and specific per-kilogram rates where applicable.
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Duty drawback amendment revises All Industry Rates and links eligibility to CENVAT facility and rebate of input duties.
Amendment to Notification No. 33/2002-Cus.(N.T.) revises the General Note to include goods "manufactured or exported by availing the rebate of duty paid on materials" under rule 18, linking drawback eligibility to rebate and CENVAT treatment. It substitutes and inserts product-specific schedule entries across Chapters 52, 57, 62, 63, 64, 73 and 96, modifying descriptive classifications and prescribing revised drawback rates, f.o.b.-linked percentages, per-unit maximum caps, and specific per-kilogram rates where applicable.
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