Determines the rates of drawback as specified in the Schedule

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.... of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944) and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) read with rule 3 and rule 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of  the  Government  of  India  in  the Ministry  of  Finance (Department of Revenue) No. 36/2005-Customs (N.T.), dated the 2^nd May, 2005 [GSR 267(E) dated 2^nd May, 2005]  except  as  respects  things  done  or  omitted  to be  done  before  such  supersession,  the Cen....

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....or classifying the export goods listed in the said Schedule. (2A) Notwithstanding anything contained in the said Schedule, all artware and handicraft items shall be classified under the heading of artware/handicraft (of constituent material) as mentioned in the relevant chapters. (3)  The figures shown in columns 4 and 6 appearing below the "Drawback Rate" in the Schedule refer to the rate of drawback expressed as a  percentage of the free on board ( f.o.b.) value or the rate per unit quantity of the export goods, as the case may be. (4)  The figures shown in columns 5 and 7 appearing below the "Drawback Cap" refer to the maximum amount of drawback that can be availed of per unit specified in column 3. (....

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.... Policy or the Foreign Trade Policy: Provided that where exports are made against Advance Licences issued on or after the 1st April, 1997, in discharge of export obligations in terms of notification No. 31/97 - Customs, dated the 1st April, 1997, or against Duty Free Replenishment Certificate Licence issued in terms of  notification No. 48/2000-Customs, dated the 25th April, 2000, or against  Duty Free   Replenishment  Certificate Licence   issued  in terms of  notification No. 46/2002-Customs,   dated the 22^nd  April, 2002, or against  Duty Free   Replenishment  Certificate Licence   issued  in terms of notification No. 90/2004-Customs, dated....

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....fied  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 or manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3 of the Foreign Trade Policy 2004-2009, notified  under  section 5 of  the  Foreign Trade  (Development  and  Regulation) Act, 1992 (22  of   1992), read  with   paragraph 4.37 of  the&n....

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....all satisfy the following conditions, namely:- (i)  The  exporter shall declare,  and  if  necessary,  establish  to  the  satisfaction  of  the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of  Central Excise,  as the case may be, that no Cenvat facility has been availed for any of the inputs used in the manufacture of the export product; (ii) if the goods are exported under bond or claim for rebate of duty of central excise,  a  certificate from the  Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, t....