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Under the Duty Drawback Scheme, the relief is given for the burden of duty incidence of customs and central excise on basic inputs like raw material, components, intermediates and packing materials used at various stages of production/packing. No relief by way of drawback is extended for duties suffered on capital goods, fuels and consumable vised in relation to the production of export goods as essentially internationally the drawback relates to duties suffered on goods physically incorporated and being part of export goods. It may also be noted that no relief of the sales-tax or octroi or any other State tax suffered, if any, on the basic inputs incorporated in or used in the production of export of goods is admissible by way of drawback. Drawback is admissible for export irrespective of mode of export i.e., whether dispatched by sea, air, land customs or by medium of post....