Section 2 in The Customs and Central Excise Duties Drawback Rules, 1995
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 chargeable on any imported materials or excisable materials used in the manufacture of such good;(b)"excisable material" means any material produced or manufactured in India subject to a duty of excise under the Central Excises and Salt 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;] [Substituted by Notification No. G.S.R. 185(E) dated 3.3.2003 (w.e.f. 26.5.1995)](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.
