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now the next chapter which we are going to revise is duty drawback everyone over here now duty drawbacks section number 74 and section number 75 everyone over here duty drawback what do you mean by duty drawback you imported some goods and now you are going in and exporting the goods the government goes ahead and says because the destination of the goods is outside india whatever duty you are paid we will go ahead and give you the duty back and hence it is known as duty drawback section number 74 duty drawback on export so you are given a duty drawback on the export of duty paid goods you had gone in and imported this glass when you import it you paid some duty when you go ahead and export it back government will go ahead and give you the duty drawback under section number 74 means what item you had imported same item you go ahead and export government gives you duty drawback under 600 number 74. section number 74 has section number 74 one which talks that which talks about you import
