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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6-2551156 C. No. VIII/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 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rated tax and compensation cess along with 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 sanct .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X