Section 3(2) in The Customs and Central Excise Duties Drawback Rules, 2017
(2)In determining the amount or rate of drawback under this rule, the Central Government shall have regard to, -(a)the average quantity or value of each class or description of the materials from which a particular class of goods is ordinarily produced or manufactured in India;(b)the average quantity or value of the imported materials or excisable materials used for production or manufacture in India of a particular class of goods;(c)the average amount of duties paid on imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods;(d)the average amount of duties paid on materials wasted in the process of manufacture and catalytic agents:Provided that if any such waste or catalytic agent is re-used in any process of manufacture or is sold, the average amount of duties on the waste or catalytic agent re-used or sold shall also be deducted;(e)the average amount of duties paid on imported materials or excisable materials used for containing or, packing the export goods;(f)any other information which the Central Government may consider relevant or useful for the purpose.
