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coffees hello everyone my name is pankaji welcome to kobes in this video we will talk about the duty drawback scheme for indian exporters and importers duty drawback scheme is a government-based initiative that allows exporters to avail rebate on custom duties and other taxes paid on importable items used for the production of goods meant for foreign markets exporters usually receive such a rebate in their designated bank account government facilitate the services regarding the duty drawback under the section 75 of custom act 1962 and section 37 of central exercise act 1944 now lets talk about the role of custom and central excise duties custom and central exercise duties drawback rules 1995 encloses the procedure of granting duties drawback by the custom authorities under the said scheme and exporters can choose either the brand rate of duty drawback scheme or all india rate that is air of duty drop scheme a major portion of duty drawback is paid via all india rate which primarily r