Customs duty drawback rules

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 1994) and the rules made thereunder, the drawback admissible on the said goods shall be reduced taking into account the lesser duty or tax paid or the rebate, refund or credit obtained:

MORE INFOPRMATION :

https://www.cbec.gov.in/customs/cs-act/formatted-htmls/cs-rulee.htm

The term drawback is applied to a certain amount of duties of Customs/central excise, some times the whole, some times only a part remitted or paid by Government on the exportation of the commodities on which they were levied. To entitle goods to drawback, they must be exported to a foreign port, the object of the relief afforded by the Drawback being to enable the goods to be disposed of in the foreign market as if they had never been taxed at all. For Customs purpose drawback means the refund of duty of customs and duty of central Excise that are chargeable on imported and indigenous materials used in the manufacture of Exported goods.

GOODS ELIGIBLE FOR DRAWBACK

This scheme applies to

a.       export goods imported into India as such

b.      export goods imported into India after having been taken for use

c.       export goods manufactured / produced out of imported material

d.      export goods manufactured / produced out of indigenous material

e.       Export goods manufactured /produced out of imported or and    

           indigenous materials. 

https://customsmangalore.gov.in/duty-draw-back.htm

Dear Rameshji,

Thanks for your reply but please guide me regarding complete procedure.

Regards

https://customsmangalore.gov.in/duty-draw-back.htm

https://www.eximkey.com/dgft.asp?Section=9&Category=87&SHOW=OFF