Drawback determination denied when export value does not exceed imported material value or prescribed percentage threshold. No amount or rate of drawback shall be determined where the export value of goods in the bill of export or shipping bill is less than the value of the imported materials used in their manufacture, or where that export value is not more than such percentage of the value of the imported materials as the Central Government may specify by notification.
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Provisions expressly mentioned in the judgment/order text.
Drawback determination denied when export value does not exceed imported material value or prescribed percentage threshold.
No amount or rate of drawback shall be determined where the export value of goods in the bill of export or shipping bill is less than the value of the imported materials used in their manufacture, or where that export value is not more than such percentage of the value of the imported materials as the Central Government may specify by notification.
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