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    <title>Duty Drawback on Composite Items - regarding</title>
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    <description>Where no specific drawback rate exists for a composite article, drawback may be apportioned by net content of constituent materials; as a general policy the Board will accept exporters&#039; declared weights of constituents, and will verify composition only in cases of doubt or adverse intelligence. Exporters claiming All Industry Rates must submit a signed declaration that goods have not borne Central Excise duty, supporting manufacturers (if any) are not excise-registered and have not paid excise, and that Cenvat has not been availed.</description>
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