Applicability of drawback on exports in CKD/SKD condition

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndition- regarding. The undersigned is directed to invite your attention to the above mentioned subject. It has been represented by the trade and industry that All Industry Rates of Duty Drawback as well as Brand Rates of duty drawback should be allowed on the export products even when they are exported in completely knocked-down (CKD) condition or semi-knocked-down (SKD) condition or unassemble....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ule to the Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the Drawback Schedule. Rule 2(a)of the said rules provides that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the comple....