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360 EXCISE LAW TIMES [ Vol. 373

on such goods under that Act, or those rules and regulations, as the case
may be.
Explanation. — For the removal of doubts, it is hereby declared that for the
purposes of this section, on the expiry of the period of operation of the
amendments made in the Seventh Schedule to the Finance Act, 2001 (14 of
2001) in terms of Section 169, the said Seventh Schedule but for such
amendment shall continue to operate as if the said amendment had not tak-
en place.
Thus, under sub-section (1) of Section 134 of the Finance Act, 2003, the
National Calamity Contingent Duty is described as a duty of Customs.
10. Section 75 of the Customs Act provides for drawback on imported
material used in the manufacture of goods which are exported, and as it stood at
the relevant time, reads thus :
“75. Drawback on imported materials used in the manufacture of goods
which are exported. - (1) Where it appears to the Central Government
that in respect of goods of any class or description manufactured, processed
or on which any operation has been carried out in India, being goods which
have been entered for export and in respect of which an order permitting
the clearance and loading thereof for exportation has been made under Sec-
tion 51 by the proper officer, or being goods entered for export by post un-
der Section 82 and in respect of which an order permitting clearance for ex-
portation has been made by the proper officer, a drawback should be al-
lowed of duties of Customs chargeable under this Act on any imported ma-
terials of a class or description used in the manufacture or processing of
such goods or carrying out any operation on such goods, the Central Gov-
ernment may, by notification in the Official Gazette, direct that drawback
shall be allowed in respect of such goods in accordance with, and subject to,
the rules made under sub-section (2) :
Provided that no drawback shall be allowed under this sub-section in re-
spect of any of the aforesaid goods which the Central Government may, by
rules made under sub-section (2), specify, if the export value of such goods
or class of goods is less than the value of the imported materials used in the
manufacture or processing of such goods or carrying out any operation on
of such goods or class of goods, or is not more than such percentage of the
value of the imported materials used in the manufacture of such goods or
class of goods as the Central Government may, by notification in the Offi-
cial Gazette, specify in this behalf :
Provided further that where any drawback has been allowed on any goods
under this sub-section and the sale proceeds in respect of such goods are
not received by or on behalf of the exporter in India within the time al-
lowed under the Foreign Exchange Management Act, 1999 (42 of 1999) such
drawback shall except under such circumstances or such conditions as the
Central Government may, by rules, specify, be deemed never to have been
allowed and the Central Government may, by rules made under sub-
section (2), specify the procedure for the recovery or adjustment of the
amount of such drawback.
(1-A) Where it appears to the Central Government that the quantity of a
particular material imported into India is more than the total quantity of
like material that has been used in the goods manufactured, processed or
on which any operation has been carried out in India and exported outside
India, then, the Central Government may, by notification in the Official Ga-
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