Eximkey India DGFT, Customs, Excise, Export Import policy, Foreign Trade Policy and export import data.

DGFT Foreign Trade Policy Foreign Trade Policy (upto 26/08/2009) 9.22

DEFINITIONS

9.22

“Drawback” in relation to any goods manufactured in India and exported, means rebate of duty chargeable on any imported material or excisable material used in manufacture of such goods in India. Goods include imported spares, if supplied with capital goods manufactured in India.

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