https://www.taxtmi.com/circulars?id=62014 CVD levied under the Customs Tariff Act is rebatable as drawback but, because CVD is excluded from All Industry Rates, CVD-specific drawback must be claimed via Brand Rate under the Drawback Rules; admissibility depends on verification that inputs which bore CVD were actually used in the exported goods. If imported goods on which CVD was paid are exported as such, drawback under the Customs Act may include the CVD component as part of total duties paid, subject to other statutory conditions. en-us Tue, 19 Dec 2017 00:00:00 +0530 Fri, 26 Jul 2019 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62014 CVD levied under the Customs Tariff Act is rebatable as drawback but, because CVD is excluded from All Industry Rates, CVD-specific drawback must be claimed via Brand Rate under the Drawback Rules; admissibility depends on verification that inputs which bore CVD were actually used in the exported goods. If imported goods on which CVD was paid are exported as such, drawback under the Customs Act may include the CVD component as part of total duties paid, subject to other statutory conditions. Circulars Customs Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62014