Section 8(1) in The Customs and Central Excise Duties Drawback Rules, 1995
(1)No amount or rate or drawback shall be determined in respect of any goods under Rule 6 or Rule 7, as the case may be, the amount or rate of drawback of which would be less than [one per sent] [Substituted by G.S.R. 486 (E), dated 22nd October, 1996, for the words two percent.] of the F.O.B. Value thereof, except where the amount of drawback per shipment exceeds [Five hundred rupees.Provided that this sub-rule shall not apply in the case of -(a)drawback on exports made in discharge of export obligation against an Advance Licence issued under the Export and Import Policy notified by the Central Government under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), or(b)export made by post.]
