https://www.taxtmi.com/circulars?id=1178 Duty drawback on tea is conditional on mandatory production of a certificate of non availment of MODVAT; exporters unable to provide it should apply for Brand Rate or avail rebate. The drawback rate applies only to bulk tea and excludes packing materials. Drawback is not allowable where exporters are availing excise rebate on bulk tea or exporting under bond under the Central Excise Rules. Authorities must notify staff and trade and seek acknowledgement of the circular. en-us Wed, 15 Sep 1999 00:00:00 +0530 Mon, 21 Jul 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1178 Duty drawback on tea is conditional on mandatory production of a certificate of non availment of MODVAT; exporters unable to provide it should apply for Brand Rate or avail rebate. The drawback rate applies only to bulk tea and excludes packing materials. Drawback is not allowable where exporters are availing excise rebate on bulk tea or exporting under bond under the Central Excise Rules. Authorities must notify staff and trade and seek acknowledgement of the circular. Circulars Customs Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1178