Ratan exported 2,000 pairs of leather shoes @ ₹750 per pair. All industry rate of duty drawback is fixed on average basis i.e. @ 11% of F.O.B. subject to maximum of ₹80 per pair. The exporter found that actual duty paid

Drawback amount = ₹1,65,000 (i.e. 2,000 x 750 x 11%) or ₹1,60,000 (i.e. ₹80 x 2,000) whichever is less. Therefore duty drawback allowed ₹1,60,000. All industry duty drawback rate = 82.05% [(1,60,000/1,95,000) x 100%] Exporter is not eligible to apply for Special Brand rate. Therefore, exporter is eligible for claiming All Industry Duty Drawback. Note: Special brand rate of duty is applicable only when all industry rates do not cover 80% of the duties paid by the exporter.