INTRODUCTION : You have learnt about the infrastructure and various export incentives provided by Government of India. These incentives are instrumental for the export promotion in India. Moreover, exporters are required to compile various procedural formalities for fuller realisation of export incentives on a regular basis. In this Unit you will learn the procedure of claiming incentives under duty drawback rules and central excise rules. You will also be acquainted with various facilities of duty exemption scheme and tax exemption scheme.