(1) In regard to the definition of the term “manufacture” the term has been defined in the rules. Accordingly “manufacture” includes processing or any other operation carried out of goods and the term manufacturer has to be construed accordingly.

(2) In terms of the new rules the amount or rate of drawback determined by the Central Government under rule 3 or revised under rule 4 can now be allowed with retrospective effect from a date to be specified by notification. However this date should not be earlier than the date of changes in the rates of duty on inputs used in the export product. Thus whereas normal announcement of rate or amount of drawback under rule 3 or rule 4 shall continue to be made by public notice as hitherto, any retrospective effect to a rate would have to be necessarily by a notification.

(3) Specific procedure has been provided for claiming drawback on goods exported by post as well as on goods exported other than by post

(4) Provision has been made for excluding the time taken for testing of sample. Accordingly time taken in testing of the sample in excess of one month is required to be excluded for computing the period of three months specified for filing of a claim by the exporter

(5) Provisional payment of drawback has been provided both under rule 6 and rule 7.