what is manufacturer drawback
Duty Drawback is the rebate of duty chargeable on imported material or excisable material used in the manufacturing of goods in and is exported. The exporter may claim drawback or refund of excise and customs duties being paid by his suppliers.The final exporter can claim the drawback on material used for the manufacture of export products. In case of re-import of goods the drawback can be claimed.The following are Drawbacks: 1  Customs paid on imported inputs plus excise duty paid on indigenous input. 2  Duty paid on packing material.n case of re-import of goods the drawback can be claimed. The following are Drawbacks: 1  Customs paid on imported inputs plus excise duty paid on indigenous input. 2  Duty paid on packing material.