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    <title>Drawback on Imported materials used in the Goods to be Exported</title>
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    <description>The Government declares that materials listed in the annexed Table, when contained in goods manufactured in India and exported, shall be deemed to be imported material for the purposes of subsection (1) of section 75 of the Customs Act, 1962, making those specified inputs eligible for drawback treatment; the declaration is made under subsection (1A) of section 75 and operates for the period specified in the notification.</description>
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      <description>The Government declares that materials listed in the annexed Table, when contained in goods manufactured in India and exported, shall be deemed to be imported material for the purposes of subsection (1) of section 75 of the Customs Act, 1962, making those specified inputs eligible for drawback treatment; the declaration is made under subsection (1A) of section 75 and operates for the period specified in the notification.</description>
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