https://www.taxtmi.com/circulars?id=1284 All-industry drawback rates for man-made fabrics exclude processing-stage Central Excise duty; the All-Industry Rate is admissible when processing duty is bonded under rule 13(1)(b) or rebated under rule 12(1)(b), provided Modvat credit has not been availed and proof of non-availment is produced or a Special Brand Rate is sought. The rate also applies where Modvat is taken on fibre/POY but duty is paid on yarn for exported grey fabric. These instructions extend to exports under the DFRC scheme, which are subject to Central Excise allocation of drawback rates. en-us Wed, 29 Nov 2000 00:00:00 +0530 Thu, 11 Jun 2009 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1284 All-industry drawback rates for man-made fabrics exclude processing-stage Central Excise duty; the All-Industry Rate is admissible when processing duty is bonded under rule 13(1)(b) or rebated under rule 12(1)(b), provided Modvat credit has not been availed and proof of non-availment is produced or a Special Brand Rate is sought. The rate also applies where Modvat is taken on fibre/POY but duty is paid on yarn for exported grey fabric. These instructions extend to exports under the DFRC scheme, which are subject to Central Excise allocation of drawback rates. Circulars Customs Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1284