Drawback rates determination for exports conditioned on procedural compliance and specified exclusions under customs rules. Determines drawback rates for exported goods under the Drawback Rules, 1995, subject to compliance with rules 11-13 and General Notes. Exclusions apply to goods manufactured or exported under warehouses, Advance Licence/DFRC/DEPB schemes, EOUs, FTZ/EPZ/SEZ units, or where central excise rebates or CENVAT facilities have been availed. Rates include packing unless stated; unspecified products may obtain fixed rates on application. CKD/SKD exports qualify subject to an eighty percent FOB value test and evidence. Composite articles may claim constituent-material rates by self-declaration, subject to customs verification.
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Drawback rates determination for exports conditioned on procedural compliance and specified exclusions under customs rules.
Determines drawback rates for exported goods under the Drawback Rules, 1995, subject to compliance with rules 11-13 and General Notes. Exclusions apply to goods manufactured or exported under warehouses, Advance Licence/DFRC/DEPB schemes, EOUs, FTZ/EPZ/SEZ units, or where central excise rebates or CENVAT facilities have been availed. Rates include packing unless stated; unspecified products may obtain fixed rates on application. CKD/SKD exports qualify subject to an eighty percent FOB value test and evidence. Composite articles may claim constituent-material rates by self-declaration, subject to customs verification.
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