Drawback on imported materials used in the manufacture of goods which are exported

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....order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the ^9[manufacture or processing of such goods or carrying out any operation on such goods], the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). ^5[Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or clas....

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....f the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material.] (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide- ^11[(a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manu....

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....uts used in the export goods.]     ************** NOTES:- 1.  Inserted vide Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 dated 06-06-1978 w.e.f. 01-07-1978  2.  Substituted vide Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 dated 06-06-1978 w.e.f. 01-07-1978 before it was read as,  "goods of that class or description" 3.  Substituted vide Section 52 of the Finance Act, 1983 w.e.f. 13-05-1983 before it was read as, "and exported to any place outside India" 4.  Inserted vide Customs (Amendment) Act, 1985 dated 27-12-198....