Drawback rates determined with tariff alignment, Cenvat conditions, exclusions, and procedural claim requirements for export goods The Central Government determines drawback rates as specified in the annexed Schedule, aligning tariff items at the four digit level with the Customs Tariff Act and applying the General Rules for Interpretation. Rates are expressed as percentages of FOB value or specific per unit amounts, with caps and separate columns for cases when Cenvat facility has or has not been availed. Drawback includes packing unless otherwise stated, and is payable only when procedural claim requirements are satisfied and specified exclusions do not apply.