This revised edition incorporates all changes made in respect of Drawback till date. It follows the same pattern as in the previous edition. Part I contains an elaborate but easily understandable commentary on the Drawback Scheme. All provisions and procedures have been analysed along with the case law and departmental clarifications. Drawback Schedule for this year, i.e., 2018-19 is provided in reader friendly manner in Part 2. This part also gives alphabetical Commodity Index in coloured pages for ease of reference. Statutory Provisions relevant to Drawback as updated are given in Part 3. All necessary forms are in Part 4. Relevant departmental clarifications on Drawback which are valid today are included in Part 5.
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