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Attention is invited to Ministry’s telex of even number dated the 21st September, 1995 on the subject. Copy of Notification No. 53/95-Customs and Central Excises (NT) dated 18th September, 1995 was also enclosed with the post copy of the said telex
The matter has been examined in the Board and it is clarified that Anti-Dumping Duty which is leviable under Section 9A of the Customs Tariff Act read with Section 12 of the Customs Act is rebatable as Drawback in terms of Section 75 of the Customs Act. Since Anti-Dumping Duty is not taken into consideration while fixing All Industry rate of drawback, the drawback of such Anti-Dumping
