https://www.taxtmi.com/circulars?id=844 Clarifies that under the Drawback Rules the Rs. 5000 per-shipment limit does not apply when drawback exceeds 2% of the FOB value, and that conversely the 2% FOB limit does not apply where drawback per shipment is Rs. 5000 or more; in all cases payment remains subject to the statutory minimum under Section 76. en-us Tue, 22 Aug 1995 00:00:00 +0530 Thu, 17 Jul 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=844 Clarifies that under the Drawback Rules the Rs. 5000 per-shipment limit does not apply when drawback exceeds 2% of the FOB value, and that conversely the 2% FOB limit does not apply where drawback per shipment is Rs. 5000 or more; in all cases payment remains subject to the statutory minimum under Section 76. Circulars Customs Tue, 22 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=844