Refund/Claim of Safeguard Duties as Duty Drawback

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..... l / Directors General (All under CBEC) Principal Commissioners/Commissioners (All under CBEC) Maam/Sir, Subject : Refund/Claim of Safeguard Duties as Duty Drawback. Attention is invited to the Circular No. 106/95-Cus, dated 11.10.1995 regarding refund/claim of Anti-Dumping Duty leviable under Section 9A of the Custom Tariff Act, 1975 as Duty Drawback 2. With respect .....

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..... e imported goods subject to Safeguard Duties are exported out of the country as such, then the Drawback payable under Section 74 of the Customs Act would also include the incidence of Safeguard Duties as part of total duties paid, subject to fulfilment of other conditions. 4. Suitable Public Notice for information of Trade and Standing Orders for the guidance of staff may be issued. You .....

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