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of <h1>New Duty Drawback Rates for 2003-2004: Key Conditions, Exceptions, and Exporter Declarations Under Notification No. 26/2003-Cus.</h1> Notification No. 26/2003-Cus. (N.T.), dated April 1, 2003, establishes the All Industry Rates of duty drawback for 2003-2004, superseding the previous notification. The rates apply only if procedural requirements are met and are not applicable to certain export conditions, such as goods manufactured in warehouses or under specific export schemes. Specific conditions and exceptions are outlined, including provisions for composite articles and additional drawbacks for certain goods like electric fans and bicycles with accessories. Exporters must declare non-availment of CENVAT facilities unless exempt, and specific rates are payable only if they exceed certain thresholds.
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