Subject: Customs - Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962

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....I/09/01/2017-Cus. Tech. Date11-08-2017 PUBLIC NOTICE No. 15 / 2012 Subject: Customs - Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962 Attention of all the Importers, Exporters, Customs Brokers and the Members of the Trade is invited to Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. As you ar....

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.... basic customs duty, etc. 3. In this regard, the definition of "drawback" under Rule 2 (a) of the Re-export Rules, 1995 has been suitably amended to include refund of duty or tax or cess as referred in the CTA, 1975. Notification No. 57/2017-Customs (N.T.) dated 29.6.2017 may be referred in this regard. 4. In order to prevent dual benefit while sanctioning drawback under Section 74 of the Custom....