Rule 8. Cases where no amount or rate of drawback is to be determined

Official text

Rule 8. Cases where no amount or rate ofdrawback is to be determined. — No amount orrate of drawback shall be determined in respect of any goods or class of goodsunder rule 6 or rule 7, as the case may be, if the export value of each of suchgoods or class of goods in the bill of export or shipping bill is less than thevalue of the imported materials used in the manufacture of such goods or classof goods, or is not more than such percentage of the value of the importedmaterials used in the manufacture of such goods or class of goods as theCentral Government may, by notification in the Official Gazette, specify inthis behalf.