Eligibility of drawback on the element of SAD - regarding

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..... ction 74 and 75 of the Customs Act, inter alia drawback of customs duties suffered on inputs used in the manufacture of resultant export product is allowed. The C AG of India had raised objection that drawback was not admissible on the element of SAD. It was, therefore, decided to seek opinion of Ministry of Law in the matter. Ministry of law, on examination of issue, had given an opinion that .....

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..... d opinion of TRU was also sought as sub-section (4) was inserted in Section 3A of Customs Tariff Act in the 1998 Finance Bill by TRU. TRU has categorically opined that the intention of the Government has been to allow drawback on the element of SAD. 3. On re-examination of the issue, Chairman, CBEC and Secretary, Revenue, have ordered that since Sections 74/75 of the Customs Act clearly provide .....

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