Drawback rates on re-export of used goods

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication of the Government of India in the Ministry of Finance (Department of Revenue) No. 49-Customs, dated the 1st February, 1963, the Central Government hereby fixes the rates mentioned in column (3) of the Table below as the rates at which drawback of import duty shall be allowed in respect of goods used after their importation, which have been out of Customs control for the period specified in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed below have been used after their importation into India, drawback of import duty paid thereon shall not be allowed when they are exported out of India. i. Wearing apparel. ii. Tea-chests. iii. Exposed cinematograph films passed by the Board of Film Censors in India iv. Unexposed photographic films, paper and plates, and X-ray films. (2) Notwithstanding anything contained in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....************ Notes: 1 Table has been substituted vide notification no. 23/2008 Cus dated 1/3/2008 before substitution it was read as: Sl. No. Length of period between the date of clearance for home consumption and the date when the goods are placed under Customs control for export. Percentage of import duty to be paid as Drawback (1) (2) (3) 1. Not more than three mon....