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    <title>Determines the rates of drawback as specified in the Schedule</title>
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    <description>Determines customs and central excise drawback rates in the annexed Schedule, aligning tariff items with the First Schedule to the Customs Tariff Act at the four digit level, and sets rates as ad valorem percentages of f.o.b. value or specific per unit amounts with corresponding caps. Drawback columns distinguish total drawback when cenvat has not been availed and the customs component where cenvat has been availed; entitlement is subject to procedural claim requirements and exclusions for specified licence schemes, bonded manufacture, export oriented units, specified duty rebate schemes, and exports under duty entitlement programmes.</description>
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