Determines rates of Drawbacks
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....ed in the Table annexed hereto (hereinafter referred to as the said Table), subject to the conditions specified in the General Notes hereunder, namely:- GENERAL NOTES: 1. Drawback at the rates specified in the said Table shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied. 2. The rates of drawback specified in the said Table shall not be applicable to export of a commodity or product if such commodity or product is- (a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962), (b) manufactured or exported in discharge of expor....
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....e Rules, 2002; (f) manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002; (g) manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002 and manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3, of the Export and Import Policy 2002-2007, notified under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), read with paragraph 4.37 of the Hand Book of Procedures (Volume 1) issued in pursuance of the provisions of paragraph 2.4 of the said policy and manu....
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....pose, the exporter shall produce evidence, to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, of the contemporary free on board value of the relevant completely assembled units. 6. The term "dyed", wherever used in the said Table in relation to textile materials, would include yarn or piece dyed or predominantly printed or coloured in the body. 7. Wherever specific rates have been provided against any serial or sub-serial number in the said Table, the drawback shall be payable only if the amount is one per cent or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees. 8. The expression "when CENVAT facility has not b....
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