Duty Drawback on Composite Items - regarding
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....ention is invited to General Note 11 to Customs Notification No.33/2002-Cus (N.T.) dated 29.5.2002 . In terms of the said note, if a composite article is exported for which any specific rate has not been provided in the Duty Drawback Table, duty drawback can be extended to the composite articles according to the net content of various constituent materials at the rate of duty drawback applicable t....
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....licy, the weight of the constituent materials in a composite item as declared by the exporters should be accepted. The verification can be caused only in cases of doubt or if there is intelligence to the contrary. 4. Suitable public notices for information of the Trade and standing orders for guidance of the staff may kindly be issued accordingly.....
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