https://www.taxtmi.com/circulars?id=6008 Drawal of samples for chemical testing to determine drawback duties follows category-specific frequencies: annual sampling for branded exports with brand rates; six monthly sampling for generic goods with individual brand rates; consignment-level sampling for specification-based items unless acceptable certificates allow six monthly sampling; reliance on manufacturer's certificates, shipping bill declarations, literature and AR-4 for generic all industry rates with sampling only on doubt; AR-4 accepted and verified by Central Excise dispenses with sampling to that extent; sampling is percentage based and may be adjusted for surprise. en-us Mon, 26 Nov 1990 00:00:00 +0530 Mon, 29 Jun 2009 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6008 Drawal of samples for chemical testing to determine drawback duties follows category-specific frequencies: annual sampling for branded exports with brand rates; six monthly sampling for generic goods with individual brand rates; consignment-level sampling for specification-based items unless acceptable certificates allow six monthly sampling; reliance on manufacturer's certificates, shipping bill declarations, literature and AR-4 for generic all industry rates with sampling only on doubt; AR-4 accepted and verified by Central Excise dispenses with sampling to that extent; sampling is percentage based and may be adjusted for surprise. Circulars Customs Mon, 26 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6008