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of <h1>India Revises Drawback Rates for Customs, Excise, and Finance Acts; Supersedes Notification No. 84/2010-Customs</h1> The notification issued by the Government of India, Ministry of Finance, supersedes the previous notification No. 84/2010-Customs and establishes new rates of drawback under the Customs Act, 1962, Central Excise Act, 1944, and Finance Act, 1994. It outlines the conditions and notes for the application of these rates, aligning tariff items with the Customs Tariff Act, 1975. The notification specifies the applicability of drawback rates, exceptions for certain exports, and procedural requirements. It also details classifications for goods, including artware, handicrafts, and textile materials, and sets conditions for availing drawback when the Cenvat facility is not used.
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