We export goods manufactured solely from inputs procured from local sources. No imported inputs are used. Can we claim duty drawback (DBK) based on All Industry Rates (AIR)?
CBEC Circular no.24/2001-Cus dated April 20, 2001, had clarified that the AIR are based on the concept of averages, wherein the drawback rate itself as well as its customs and excise portions are based on weighted averages of consumption of imported /indigenous inputs of a representative cross-section of exporters and the average incidence for duties suffered on such inputs. These rates have no relation to the actual input consumption pattern and actual