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Customs Duty Drawback Drawback Rates(01/04/2003 onwards)
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Sub Serial No Description   
Duty Drawback Search Details
Sub Serial No.:04.04Old Sub Serial No. :
Item DescriptionDuty Drawback RateCustom AllocationsExcise AllocationsConditionsAmendments
All sorts of Food/Provision/Food products, packed in Aseptic Bag kept in M.S. drums, when CENVAT facility has been availed.Re.0.25 (Paise twenty-five only) per kg. of the net content.All Customs26/2003 (NT) date 01/04/2003
Duty Drawback Notes
Note 1: The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 4 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags and Mild Steel Drums and Glass Bottles.

Note 2: For the goods, packed in Aseptic Bags in M.S. Drums and Glass Bottles, the rate of drawback is for packing materials only and the same has been expressed as ‘per kg. of net content’, that is to say, the net weight of the edible product.

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