https://www.taxtmi.com/circulars?id=775 Merchant Exporter drawback claims require that the Shipping Bill state the manufacturer's details and that the Merchant Exporter produce the manufacturer's declaration or certification that the MODVAT facility was not availed, for acceptance by the proper officer at the time of passing the Shipping Bill or on filing the drawback claim; verification must be made with reference to the manufacturer named in the Shipping Bill. en-us Tue, 21 Mar 1995 00:00:00 +0530 Tue, 15 Jul 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=775 Merchant Exporter drawback claims require that the Shipping Bill state the manufacturer's details and that the Merchant Exporter produce the manufacturer's declaration or certification that the MODVAT facility was not availed, for acceptance by the proper officer at the time of passing the Shipping Bill or on filing the drawback claim; verification must be made with reference to the manufacturer named in the Shipping Bill. Circulars Customs Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=775