TMI BlogDrawback on imported materials used in the manufacture of goods which are exportedX X X X Extracts X X X X X X X X Extracts X X X X ..... ation has been carried out in India , being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer, or being goods entered for export by post under 1 [clause (a) of section 84] and in respect of which an order permitting clearance for exportation has been made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or carrying out any operation on such goods or class of goods, or is not more than such percentage of the value of the imported materials used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf : Provided further that where any drawback ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operation has been carried out in India and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material. (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wback shall be allowed; (ab) for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) or interest chargeable thereon; (b) for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; (c) for requiring the manufacturer or the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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