https://www.taxtmi.com/acts?id=1399 A drawback on exported goods may be allowed subject to relevant customs, excise and GST laws and these rules, but must be reduced where inputs have borne lesser duty or received rebate/refund/credit; specified exclusions (goods taken into use, inputs with unpaid duties/taxes, certain jute inputs and packing) bar drawback; the Central Government determines rates by reference to averages of materials used, imported content, duties on semis/components, waste and catalytic agent adjustments, packing duties, and tax on input services, plus any other relevant information. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sun, 02 Jul 2017 16:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1399 A drawback on exported goods may be allowed subject to relevant customs, excise and GST laws and these rules, but must be reduced where inputs have borne lesser duty or received rebate/refund/credit; specified exclusions (goods taken into use, inputs with unpaid duties/taxes, certain jute inputs and packing) bar drawback; the Central Government determines rates by reference to averages of materials used, imported content, duties on semis/components, waste and catalytic agent adjustments, packing duties, and tax on input services, plus any other relevant information. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1399