Section 8 in The Customs and Central Excise Duties Drawback Rules, 1995
8. Cases where no amount or rate of drawback is to be determined.
(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.](2)No amount or rate of drawback shall be determined in respect of any goods or class of goods under Rule 6 or Rule 7 as the case may be, if the export value of each of such goods or class of goods in the bill or export or shipping bill is less than the value of the imported materials used in the manufacture of such goods or class of goods, or is not more than such percentage of the value of the imported materials used in the manufacture of such goods or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf.
