Determines the rates of drawback as specified in the Schedule

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ings  done  or  omitted  to be  done  before  such  supersession,  the Central Government  hereby   determines  the  rates  of  drawback  as  specified  in  the  Schedule  annexed hereto (hereinafter referred to as the said Schedule)  subject to the conditions specified in the General Notes hereunder, namely:- GENERAL NOTES:    1.The tariff items and descriptions of goods  in the said  Schedule are aligned with the tariff items and  descriptions of goods in the First   Schedule to the Customs Tariff Act, 1975(51 of 1975) at the four-digit level only. The descriptions of goods given at th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orter  has availed of cenvat or not. 6.Drawback at the rates specified in the said Schedule 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. 7.The rates of drawback specified in the said Schedule 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 export  obligation against  an Advance Licence issued under the Duty Exemption Scheme of  the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp; duty  paid  on  materials  used  in the manufacture  or  processing  of such  commodity  or  product  in terms of rule 18 of the Central Excise 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;The term "dyed", wherever used in the said Schedule in relation to textile materials, would include yarn or piece dyed or predominantly printed or coloured in the body. 11. Wherever specific  rates have been  provided  against  tariff item in the Schedule, 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. 12. The expression "when cenvat facility has not been availed",  used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, &n....