Answer / h.r. sreepada bhagi

Duty Drawback (It's not Duty & Drawback) is a kind of export
incentive. It needs to be claimed as per the Duty Drawback
Rules (Please read Customs Act, Manual, Exim Policy & Duty
Drawback Rules). For different products, rates of duty
drawback will be given in the duty drawback list in the
order of HSN (Hormonised System of Nomenclature - This is
used in Excise & Customs Tariff & used internationally)
Exporter has to apply to the concerned department in the
prescribed form with the proof of export and other relevant
documents (or copies there of) as prescribed in the relevant
Act.
For practical exposure, take guidance from an Excise &
Customs law Practitioner or Consultant.

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