"48B. Drawback on imported materials used in the manufacture of goods which are exported.—(1) Where it appears to the Central Government that, in the case of goods of any class or description
(347) 348 THE GAZETTE OF INDIA EXTEAOKMNAEY [TAB? n manufactured in, and exported from, India or shipped as provisions or stores for use on board a ship proceeding to a foreign port, a drawback should be allowed of duties of customs chargeable under this Act in respect of any material of a class or description used in the manufacture of such goods, the Central Government may, by notification in the Official Gazette, direct that a drawback shall be allowed in respect of such goods in accordance with, and subject to, the provisions of this section and any rules made thereunder.
(#) A drawback under this section shall be allowed only in respect of such quantity and material as is shown to the satisfaction of the Customs-collector to be duty-paid.
(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may— (a>) specify the class or description of manufactured goods in the case of which, &nr\ the class or description of material in respect of which, drawback is to be paid;
(b) provide for drawback to be paid in respect of such quantity of material of that class or description as is actually contained in the goods or is specified in the rules as being the average quantity of such material used in the manufacture of goods of that class or description either by manufacturers generally or by any particular manufacturer;
(c) specify the rate of drawback to be payable with reference to the weight, quantity or any other basis as the Central Government may deem fit;
(d) provide for the admissibility of drawback for any specific period or without any limit of period;
(e) provide for requiring the manufacturer of goods in the case of which drawback is to be paid to produce, to the Customscollector, evidence relating to the proportion in which the material in respect of which drawback is claimed is contained in such goods and the payment of duty on such material;
(/) provide for requiring persons who have been concerned at any stage with goods in the case of which drawback is claimed under this section to furnish such information as may, in the opinion of the Customs-collector, be necessary to enable him to determine whether duty has been paid on the material contained in the goods in respect of which a claim is made and for requiring such persons to produce any books of account or other documents of whatever nature relating to that material;
(gf) provide for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary;
(h) provide for requiring the manufacturer to give access to every part of his manufactory to any officer of the Central Government specially authorised in this behalf by the Chief Customs Officer or the Chief Customs Authority to enable such authorised Officer to inspect the processes of manufacture and Sue. 1] THE GAZETTE OF INDIA EXTKAOEDINAEY to verify by aotual cheok or otherwise the statements made in.
support of the claim for drawback.
Explanation,—In this seotion the expression 'manufacture' (with its grammatical variations and cognate expressions) includes the prooesses of blending any goods or making of other alterations therein."