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of <h1>New Drawback Rates Set Under Customs & Central Excise Duties Drawback Rules, 1995; Supersedes Previous Notification No. 8/2005-Customs</h1> The notification issued on May 2, 2005, under Notification No. 36/2005-NT-Customs, establishes the rates of drawback as per the Customs and Central Excise Duties Drawback Rules, 1995. It supersedes the previous notification No. 8/2005-Customs. The rates are detailed in an annexed Schedule, with specific conditions outlined in the General Notes. These include alignment with the Customs Tariff Act, classification rules, and procedural requirements for claiming drawbacks. Certain exceptions apply, such as goods manufactured in warehouses, under specific export policies, or using the Duty Entitlement Pass Book Scheme. The notification also addresses conditions for non-availment of the cenvat facility.
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