794/CBDT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Customs and Central Excise Duties Drawback Rules, 1971 and Rules 12 and 12-a of the Central Excise Rules, 1944 are relevant. 2. Whereas drawback is the repayment of duty chargeable on any imported materials or exciseable materials used in the manufacture of goods exported, a rebate of excise duty is the repayment of the excise duty initially charged (if charged) on the manufactured product....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es and, as such, it would not be feasible to do so. 4. While dealing with the income-tax case of an exporter, it is necessary to find out the amount of excise and customs duty drawbacks/excise duty rebate allowed to him in order to verify that these are duly accounted for. All the ITOs assessing exporters may, therefore, be advised to call from the assessees full particulars thereof. Where c....