Duty drawback

This query is : Resolved

Sanjeev Agarwal (Querist)
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01 April 2016 A manufacturer uses ingenious material to manufacture excise able goods. He exports such goods to a foreign country. He claims refund/rebate of excise duty paid by him on material purchased for manufacure of finished goods. Can he still claim duty drawback?

A manufacturer uses imported raw material to manufacture finished goods. The raw material so imported attracts CVD. The assessee exports the finished goods so manufactured. He claims refund/rebate of CVD paid on import of raw material. Can he still claim duty drawback?

CS M Pota

CS M Pota (Expert)
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03 April 2016 Dear Sanjeev,

Customs duty drawback is a scheme became effective in lieu of the DEPB which was earlier available under FTP. Under the Scheme there are schedule which shows customs tariff code, name of item,rate duty drawback available if CVD not claim,rate of duty drawback if CVD claimed. So if the export item falls under the any heading of the schedule of the scheme the exporter can claim duty drawback whether he claim CVD,refund or rebate of the excise duty paid on inputs for manufacturing the final products to be exported.