7[(1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods 1[manufactured, processed or on which any operation has been carried out in India] and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material. 26-5-1995). Duty Drawback under section 75 of Customs Act scheme provides refund of duties (Customs & Central Excise) paid on Raw Material & Inputs that have gone in production of goods for exports. - Notes:- 1. DaBullGonna Xo Cafe – Alcoholic Dalgona Shot ( My own innovative shot), SOLVED : How to Fix Error 1920. The Customs and Excise Act 91 of 1964 intends: to provide for the levying of customs and excise duties, the prohibition and control of the importation or manufacture or certain goods and; for matters incidental thereto. Professional Course, Online Excel Course SECTION 75 : Drawback on imported materials used in the manufacture of goods which are “exported”. Investment of powers of senior officer of customs by Director General 6. – –. 2. (1) Where it appears to the Central Government that in respect of goods of any class or description manufactured, processed or on which any operation has been carried out in India , being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer, or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer, a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the manufacture or processing of such goods or carrying out any operation on such goods, the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). Safeguard Duty – vide Section 8 of the Customs Tariff Act. CBEC notifies 1st July 2017 as the Commencement date for Section 75 of the CGST Act 2017, vide Notification 9/2017 Central Tax. (13) Where any penalty is imposed under section 73 or section 74, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act. Act? (2)  The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide –. Act 235 CUSTOMS ACT 1967 ARRANGEMENT OF SECTIONS P ART I PRELIMINARY Section 1. Commencement. 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