Section 3(1) in The Customs and Central Excise Duties Drawback Rules, 1995
(1)Subject to the provisions of : -(a)the Customs Act, 1962 (52 of 1962) and the rules made thereunder;(b)the Central Excise and Salt Act, 1944 (1 of 1944) and the rules made thereunder; and(c)these rules,a drawback may be allowed on the export of goods of 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 on some of which only, duty chargeable thereon has been paid and not on the rest, or only a part of the duty chargeable has been paid or the duty 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 Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder, the drawback admissible on the said goods shall be reduced taking into account the lesser duty paid or the rebate, refund or credit obtained :Provided further that no drawback shall be allowed : -(i)if the said goods, except tea chests used as packing material for export of blended tea, have been taken into use after manufacture;(ii)if the said goods are produced or manufactured, using imported materials or excisable materials in respect of which duties have not been paid; or(iii)on jute batching oil used in the manufacture of export goods, namely, jute (including Bimlipatan jute or mesta fibre), yarn, twist twine, thread, cords and ropes;(iv)if the said goods, being packing materials have been used in or in relation to the export of : -
