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of <h1>India Revises Duty Drawback Rates; New Rules Effective Oct 10, 2012, Excluding SEZ Exports and Specific Exemptions</h1> The Government of India issued Notification No. 92/2012-Customs (N.T.) on October 4, 2012, determining new rates of duty drawback, effective October 10, 2012, superseding the previous Notification No. 68/2011-Customs. The notification aligns tariff items with the Customs Tariff Act, 1975, and details conditions and exceptions for claiming drawbacks. It specifies classifications for goods, including artware, handicrafts, and machined parts, and outlines procedures for claiming drawbacks. The notification excludes certain exports, such as those from special economic zones or those benefiting from specific duty exemptions, from eligibility for these drawbacks.
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