Whenever a composite article is exported for which any specific rate has not been provided in the Table , and if contents of its various constituent materials viz Iron ,Glass,Copper,Zinc,Brass etc. are visibly distinguishable and their weight unambigously verifiable,the drawback rates applicable to such materials can be extended to the composite article according to net content of such materials.
The principal notification was published in the Gazette of India, Extraordinary vide G.S.R 259 (E), dated the 16th March, 1995 and was last amended by notification No. 35/2000-Central Excise, dated the 5th April, 2000 (G.S.R 311 (E) dated the 5th April, 2000.
Public Notice No. 15 (RE-2001) updates Input Output Norms for engineering, food, and plastic products under the Export & Import Policy 1997-2002.
