Applicability of drawback on exports in CKD/SKD condition

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....Sub: Applicability of drawback on exports in CKD/SKD condition- 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....

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....ification No.36/2005-Customs(N.T.)  dated  2nd May, 2005,  the tariff  items and  description of  goods  have  been aligned with  the  tariff   items   and   description   of  goods  appearing  in  the  First  Schedule  to  the   Customs  Tariff  Act....

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.... the incomplete or  unfinished  article has the  essential  character  of the  complete or  finished  article.  It  shall also be  taken  to   include a reference  to  that article complete  or  finished (or falling  to be  classified  as  complete or  finished by virtue  of&nbsp....

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....bsp;  extended  to goods  exported  in  CKD/SKD/unassembled  condition only if  the  exporters  furnish  adequate  evidence to substantiate   that all the components /parts, etc.  being exported constitute   the  complete export  product.  4. A suitable Public Notice and Standing Order ....