TMI BlogNew Drawback rates with effect from 1.6.2002X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 obligation against an Advance Licence issued under the Duty Exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 that shall remain in force until 31st March, 2007. 3. Where the export product is not specifically covered by the description of goods in the said Table, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the Customs and Central Excise Duties Drawback Rules, 1995. 4."The rates of drawback specified against the various serial or sub-serial numbers in the said Table in specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, namely :- (i) The exporter declares, and if necessary, establishes to the satisfaction of the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise, as the case may be, that no CENVAT facility has been availed for any of the inputs used in the manufacture of the export product ; (ii) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Central Excise in-charge of the factory of production, to the effect that no CENVAT facility has been availed for the goods under export, is produced : Provided that in the case of exports of handloom products or handicrafts (including handicrafts of brass artware) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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