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TMI BlogDetermines rates of DrawbacksX X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Table annexed hereto (hereinafter referred to as the said Table), subject to the conditions specified in the General Notes hereunder, namely:- GENERAL NOTES: 1. Drawback at the rates specified in the said Table shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied. 2. The rates of drawback specified in the said Table shall not be applicable to export of a commodity or product if such commodity or product is- (a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962), (b) manufactured or exported in discharge of export obligati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002; (g) manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002 and manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3, of the Export and Import Policy 2002-2007, notified under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), read with paragraph 4.37 of the Hand Book of Procedures (Volume 1) issued in pursuance of the provisions of paragraph 2.4 of the said policy and manufactured or exported availing of the facility under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, of the contemporary free on board value of the relevant completely assembled units. 6. The term "dyed", wherever used in the said Table in relation to textile materials, would include yarn or piece dyed or predominantly printed or coloured in the body. 7. Wherever specific rates have been provided against any serial or sub-serial number in the said Table, the drawback shall be payable only if the amount is one per cent or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees. 8. The expression "when CENVAT facility has not been availed", used in the said Table, shall mean that the exporter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and 87.44 of the said Table, are exported alongwith extra accessories, then additional drawback shall be payable at the rate specified against the serial or sub-serial number relating to such accessories. 11. Whenever a composite article is exported for which any specific rate has not been provided in the Table , the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect. In cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. 12. In respect of export products ..... X X X X Extracts X X X X X X X X Extracts X X X X
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