DUTY DRAW BACKDUTY DRAW BACKSCOPE OF REFUNDa.Duty incurred on direct input in manufacture of goods exported.b.Duties incurred on earlier input tat go into te manufacture of said Ra! "aterial # Components# Consumables.c.Wastages in$ol$ed in te manufacture.d.Duty incidence on %ac&aging "aterialTAXES NOT ALLOWED FOR REFUNDDuties su'ered on Capital (oods used for export production.)ales Tax or *ctroi.APPLICABLE ACT+,%UTLOCAL-)ection ./ of Central 0xcise and )alt Act 1233.4IMPORTED -)ection /5 of Customs Act 1267.4Combined Refund of te!e dutie! "Customs and Central 0xcise Duties Dra!bac& Rules 12/1 -Dra!bac& rules4FIXATION OF RATESA$erage of Duty +ncidence on te materialActual Duties paid by te manufacturer.TYPES OF RATESIndu!t#$ #%te!8for a class of goodsB#%nd #%te!8speci9c goods.ADMINISTRATIN& AUT'ORITYDirectorate of Dra!bac&-under "*:4SANCTIONED AND PAID BY"Con(e#ned (o))e(to# of Cu!tom!O#Cent#%) E*(i!e In (%#+eAt te port;airport or land customs troug !ic te goods are exported.DRAW BACK NOT ADMISSIBLE1.0ntitlement < Rs 5=.7.0xported under discarge of 0xport *bligation..."anufactured ;0xported by 1==> 0*U;0%?.3.+nput used on !ic duties a$e not been paid.SPECIAL POINTS1.0xport is an essential condition.7.,o DDB if $alue addition is negati$e...,o DDB if not reali@ed !itin %T%.3.:or deemed exports allo!ed for certain restricted cases.PROCEDURE FOR CLAIM1.*nly after goods put on board.7.Documents to be submitted.a. Dra!bac& copy of sipping bill-triplicate4b. )igned Receiptc. Declaration Regarding1. Consumption patterns7. Duty paid on inputs..DDB not paid on indi$idual consignment A credited to B0xporterCs Dedger A;c maintained by Customs EouseF3.Claims during a fortnigt !ill be consolidated and transferred to Ban& A;c of te exporter.