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    <title>Drawback.</title>
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    <description>Drawback may be allowed on export of goods at rates determined by the Central Government, subject to the Customs Act, the Central Excise Act and the Rules. Where duty on imported or excisable materials has been paid only partly, or has been rebated, refunded or credited, the drawback must be reduced accordingly. No drawback is allowed if goods are used after manufacture, if materials used have not suffered duty, in respect of jute batching oil for specified jute goods, or on packing materials used for certain jute exports. The Government must fix drawback by reference to average material usage and duties paid on materials, waste, catalytic agents and packing.</description>
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    <pubDate>Fri, 22 Sep 2017 18:36:57 +0530</pubDate>
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