https://www.taxtmi.com/circulars?id=1550 Duty drawback must reflect duty incidence on all raw materials consumed, including reasonable wastage; if recoverable waste is sold, the average duties on the waste so sold shall be deducted under the proviso to Rule 3(2)(d). Practically, compute duty on the full input quantity (excluding CVD claimed as Cenvat), apportion to the input consumed per export unit, compute duties on sale value of recoverable waste per unit, and deduct that amount to fix the brand rate of drawback. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 10 Jun 2009 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1550 Duty drawback must reflect duty incidence on all raw materials consumed, including reasonable wastage; if recoverable waste is sold, the average duties on the waste so sold shall be deducted under the proviso to Rule 3(2)(d). Practically, compute duty on the full input quantity (excluding CVD claimed as Cenvat), apportion to the input consumed per export unit, compute duties on sale value of recoverable waste per unit, and deduct that amount to fix the brand rate of drawback. Circulars Customs Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1550