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.
Attention is invited to Paragraph 4.11 of the Export and Import Policy 1997-2002, as amended and Paragraphs 7.8 and 7.10 of the Handbook of Procedures, Vol.1, 1997-2002, as amended and also to the Handbook of Procedures, Vol.2, 1997-2002, as amended from time to time.
