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Drawback

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..... rawback may be allowed on the export of goods at such amount, or at such rates, as may be determined by the Central Government : Provided that where any goods are produced or manufactured from imported materials or excisable materials or by using any taxable services as input services, on some of which only the duty or tax chargeable thereon has been paid and not on the rest, or only a part of the duty or tax chargeable has been paid; or the duty or tax paid has been rebated or refunded in whole or in part or given as credit, under any of the provisions of the Customs Act, 1962 (52 of 1962) and the rules made thereunder, or of the Central Excise Act, 1944 ( 1 of 1944) and the rules made thereunder, or of the Finance Act, 1994 ( 32 of 1 .....

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..... ced or manufactured in India; (b) the average quantity or value of the imported materials or excisable materials used for production or manufacture in India of a particular class of goods; (c) the average amount of duties paid on imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods; (d) the average amount of duties paid on materials wasted in the process of manufacture and catalytic agents : Provided that if any such waste or catalytic agent is re-used in any process of manufacture or is sold, the average amount of duties on the waste or catalytic agent re-used or sold shall also be deducted; (e) the average amount of duties .....

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..... 4. Words and figures on any of the goods falling within heading 1006 or , omitted vide Not. 20/2015 - Dated 10-2-2015 , before it was read as, 1 [(v) on any of the goods 3 [falling within heading 1006 or on wheat falling within heading 1001] of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).] 5. Omitted vide Not. 109/2015 - Dated 16-11-2015, w.e.f. 23rd November, 2015 before it was read as, 4 [(v) on wheat falling within heading 1001 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).] 6. Inserted vide Not. 58/2017 - Dated 29-6-2017 w,e.f. 1st day of July, 2017 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax .....

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