Section 2 in The Customs and Central Excise Duties Drawback Rules, 2017
2. Definitions.
- In these rules, unless the context otherwise requires, -(a)"drawback" in relation to any goods manufactured in India and exported, means the rebate of duty excluding integrated tax leviable under sub-section (7) and compensation cess leviable under sub-section (9) respectively of section 3 of the Customs Tariff Act, 1975 (51 of 1975) chargeable on any imported materials or excisable materials used in the manufacture of such goods;(b)"excisable material" means any material produced or manufactured in India subject to a duty of excise under the Central Excise Act, 1944 (1 of 1944);(c)"export", with its grammatical variations and cognate expressions, means taking out of India to a place outside India or taking out from a place in Domestic Tariff Area (DTA) to a special economic zone and includes loading of provisions or store or equipment for use on board a vessel or aircraft proceeding to a foreign port;(d)"imported material" means any material imported into India and on which duty is chargeable under the Customs Act, 1962 (52 of 1962);(e)"manufacture" includes processing of or any other operation carried out on goods, and the term manufacturer shall be construed accordingly;(f)"tax invoice" means the tax invoice referred to in section 31 of the Central Goods and Services Tax Act, 2017 (12 of 2017).
