(a) “drawback” in relation to any goods manufactured in India
and exported, means the rebate of duty excluding integrated tax leviable under
sub-section (7) and compensation cess leviable under sub- section (9)
respectively of section 3 of the Customs Tariff Act, 1975 (51 of 1975)
chargeable on any imported materials or excisable materials used in the
manufacture of such goods;
(b) “excisable material” means any material produced or
manufactured in India subject to a duty of excise under the Central Excise Act,
1944 (1 of 1944);
(c) “export”, with its grammatical variations and cognate
expressions, means taking out of India to a place outside India or taking out
from a place in Domestic Tariff Area (DTA) to a special economic zone and
includes loading of provisions or store or equipment for use on board a vessel
or aircraft proceeding to a foreign port;
(d) “imported material” means any material imported into India
and on which duty is chargeable under the Customs Act, 1962 (52 of 1962);
(e) “manufacture” includes processing of or any other
operation carried out on goods, and the term manufacturer shall be construed
accordingly;
(f) “tax invoice” means the tax invoice referred to in
section 31 of
the Central Goods and Services Tax Act, 2017 (12 of 2017).