Saturday, October 15, 2016

Admissibility of duty drawback in case rebate claimed on inputs used in manufacture of Export goods - Clarification

Board has clarified that as per notification no 84/ 2010-Customs (N.T.) dated 17.09.2010, Customs component of AIR drawback shall be available even if the rebate of Central Excise duty paid on raw material used in the manufacture of export goods has been taken in terms of Rule 18 of the Central Excise Rules, 2002, or if such raw materials were procured without payment of Central Excise duty under Rule 19(2) of the Central Excise Rules, 2002.


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