Drawback rates on re-export of used goods

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Drawback rates on re-export of used goods

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....ment 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 the corresponding en....

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.... 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 paragraph 1, in respect of a motor car or goods (other than the goods specified in the second prov....

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....as 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 months 95% 2. More than three months but not more than six months 85% 3. More than six months but not more than nine months 75% 4. More th....

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Drawback rates on re-export of used goods