Customs drawback not payable when export value is less than imported material value or below notified percentage. Rule 8 bars determination of any drawback under rule 6 or rule 7 where the export value in the bill of export, shipping bill, or postal export entry is less than the value of imported materials used in manufacture, or is not more than a percentage of that imported material value as may be specified by government notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs drawback not payable when export value is less than imported material value or below notified percentage.
Rule 8 bars determination of any drawback under rule 6 or rule 7 where the export value in the bill of export, shipping bill, or postal export entry is less than the value of imported materials used in manufacture, or is not more than a percentage of that imported material value as may be specified by government notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.