https://www.taxtmi.com/circulars?id=53920 Safeguard duties on imports are rebatable as duty drawback but, because they are excluded from All Industry Rates, their refund must be claimed by applying for a Brand Rate; drawback is admissible only where inputs that bore safeguard duties were actually used in the exported goods as verified for Brand Rate fixation. If imported goods subject to safeguard duties are exported as such, drawback on export as such will include the safeguard duty component as part of total duties paid, subject to other drawback conditions. en-us Tue, 29 Sep 2015 00:00:00 +0530 Sat, 03 Oct 2015 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53920 Safeguard duties on imports are rebatable as duty drawback but, because they are excluded from All Industry Rates, their refund must be claimed by applying for a Brand Rate; drawback is admissible only where inputs that bore safeguard duties were actually used in the exported goods as verified for Brand Rate fixation. If imported goods subject to safeguard duties are exported as such, drawback on export as such will include the safeguard duty component as part of total duties paid, subject to other drawback conditions. Circulars Customs Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53920