All Industry Rates of Duty Drawback, 2008-09 - 103/2008 - Customs - Non Tariff

Duty drawback rates set for exports, subject to procedural conditions and exclusions including Cenvat and special schemes.

The notification fixes all industry duty drawback rates and caps for exports, aligning tariff descriptions to the Customs Tariff Schedule at the four digit level, and distinguishes total drawback where Cenvat has not been availed from the customs component where it has. Drawback is payable only upon satisfaction of procedural requirements under the Drawback Rules; specific exclusions apply to goods from bonded manufacture, Advance Licence or duty exemption schemes, EOUs, FTZ/EPZ/SEZ units, and goods benefiting from specified rebate schemes. Composite articles may use constituent material rates on exporter declaration, subject to verification.