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    <description>Determines rates of drawback for exported goods as specified in the annexed Schedule, aligning tariff items at the four digit level with the Customs Tariff First Schedule and applying General Rules of Interpretation; distinguishes drawback where Cenvat has or has not been availed, prescribes procedural compliance under Drawback Rules for claims, lists exclusions (warehouses, Advance Licences, EOUs, FTZs/EPZs/SEZs, rebate/DEPB benefits and certain central excise exemptions), and provides interpretative definitions and rules for composite articles, packing, textiles and leather.</description>
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