Applicability of drawback on exports in CKD/SKD condition

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..... f drawback on exports in CKD/SKD condition- regarding. The undersigned is directed to invite your attention to the above mentioned subject. It has been represented by the trade and industry that All Industry Rates of Duty Drawback as well as Brand Rates of duty drawback should be allowed on the export products even when they are exported in completely knocked-down (CKD) con .....

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..... clearly stated in General Note 2 of the above mentioned notification that General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the Drawback Schedule. Rule 2(a)of the said rules provides that any reference in a heading to an article shall be taken to include .....

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..... ver, in order to safeguard revenue, it may be ensured that All Industry Rate of Drawback and Brand Rate of Drawback are extended to goods exported in CKD/SKD/unassembled condition only if the exporters furnish adequate evidence to substantiate that all the components /parts, etc. being exported constitute the complete export product. 4. A suitable Public Notice a .....

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