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Export Promotion Schemes

Export Promotion Schemes

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Published by asifanis

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Categories:Types, Brochures
Published by: asifanis on Feb 26, 2010
Copyright:Attribution Non-commercial

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04/15/2013

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Export Promotionxport PromotionSchemeschemes
 
 
Duty Drawbackuty DrawbackSchemeschemes
Duty drawback is admissible under Duty drawback is admissible under section 74 & 75 of Customs Act 1962.section 74 & 75 of Customs Act 1962.
Duty Drawback is defined as a rebate of Duty Drawback is defined as a rebate of duty chargeable on anyduty chargeable on anyimported or imported or excisable materialexcisable materialused in manufactureused in manufactureof goods exported from India.of goods exported from India.
 
 
Drawback is available on following itemsDrawback is available on following items
Raw material and components used inRaw material and components used inmanufacturing processmanufacturing process
Materials used in making of raw material andMaterials used in making of raw material andcomponents used in manufacture of finishedcomponents used in manufacture of finishedproducts.products.
Materials used in packaging of finished productsMaterials used in packaging of finished products
Finished products.Finished products.
Drawback is also allowed on goods originallyDrawback is also allowed on goods originallyimported into India and exported within two yearsimported into India and exported within two yearsfrom payment of duty under section 74 of Customsfrom payment of duty under section 74 of CustomsAct, 1962Act, 1962
For goods exported without being used 98% of importFor goods exported without being used 98% of importduty is refundable.duty is refundable.
For goods exported after use the % of duty refundedFor goods exported after use the % of duty refundedvaries depending on the period between import andvaries depending on the period between import andexport of product.export of product.

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