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    <description>Revised All Industry Rates of Duty Drawback effective 1 September 2008 require claims to be filed against tariff items in the annexed Schedule aligned at the four digit level with the Customs Tariff Act, 1975. Rates are subject to specified notes and procedural conditions including rules 11-13, inclusions (packing), definitions (&quot;dyed&quot;, &quot;article of leather&quot;), a composite article self declaration rule, a minimum payable threshold, and express exclusions for goods from section 65 warehouses, Advance Licence/DFRC/DEPB exports, 100% EOUs, FTZ/EPZ/SEZ units and rebate/other specified schemes.</description>
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