Duty Drawback-Revised Procedure for drawal of samples

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..... pose of grant of drawback I am directed to invite your attention to Ministry's F.No. 609/ 284/ 94- DBK (Circular 24/94) dated 12.10.94 prescribing the frequency of drawal of samples for purposes of grant of drawback. 2. A number of representations have been received from the trade in the Customs House that the requirement of drawing samples from every shipment is causing adm .....

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..... pect of which brand rate has been prescribed, sample may be drawn once in a year; (b) Products with generic names and brand rate of drawback. Where goods are of generic nature but brand rates have been prescribed for an individual exporter, samples may be drawn once in six months; (c) Specification based items: Where the rates of drawback prescribed are based on :- ( .....

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..... ng Drawback Table- (i) No sample need be drawn from each consignment if the Collector of Customs is fully satisfied that such knitwear are made out of 100% cotton as clearly so identifiable by visual inspection. (ii) Sample can be drawn at random intervals, say 3 to 6 months, for each exporter and also in case of doubt or where there is special information. .....

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