Drawback on exports in CKD/SKD condition
Board clarifies that drawback is allowable even on goods exported in CKD/ SKD/ unassembled condition. However, in order to safeguard revenue, it may be ensured that All Industry Rate of Drawback and Brand Rate of Drawback are extended to goods exported in CKD/SKD/unassembled condition only if the exporters furnish adequate evidence to substantiate that all the components /parts, etc. being exported constitute the complete export product.
CBEC CIRCULAR NO. 26 / 2005-Cus., Dated: June 8, 2005