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    <title>Determines rates of Drawbacks</title>
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    <description>Determines drawback rates for exported goods under the Drawback Rules, 1995, subject to compliance with rules 11-13 and General Notes. Exclusions apply to goods manufactured or exported under warehouses, Advance Licence/DFRC/DEPB schemes, EOUs, FTZ/EPZ/SEZ units, or where central excise rebates or CENVAT facilities have been availed. Rates include packing unless stated; unspecified products may obtain fixed rates on application. CKD/SKD exports qualify subject to an eighty percent FOB value test and evidence. Composite articles may claim constituent-material rates by self-declaration, subject to customs verification.</description>
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