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<h1>Government Sets Import Duty Drawback Rates on Re-Exported Goods Under Customs Act, 1962; Excludes Apparel and Films.</h1> Notification No. 19/1965, dated February 6, 1965, issued by the Central Government under the Customs Act, 1962, establishes drawback rates for import duty on re-exported used goods. The rates vary based on the time goods remain out of Customs control, ranging from 95% for goods re-exported within three months to nil after eighteen months. Certain items, like wearing apparel and exposed films, are excluded from drawback eligibility. For personal imports such as motor cars, the drawback is reduced incrementally if used for up to four years, with no drawback beyond four years unless extended by the Board.