Drawback determination excluded where export value falls below imported input value or prescribed percentage threshold. No amount or rate of drawback is to be determined for goods under rule 6 or rule 7 where the export value in the bill of export, shipping bill, or entry for exports by post is less than the value of imported materials used in manufacture, or does not exceed the percentage of imported-material value specified by the Central Government by notification. The rule therefore excludes drawback determination when export value fails the prescribed comparison with imported input value.
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.
Drawback determination excluded where export value falls below imported input value or prescribed percentage threshold.
No amount or rate of drawback is to be determined for goods under rule 6 or rule 7 where the export value in the bill of export, shipping bill, or entry for exports by post is less than the value of imported materials used in manufacture, or does not exceed the percentage of imported-material value specified by the Central Government by notification. The rule therefore excludes drawback determination when export value fails the prescribed comparison with imported input value.
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