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<h1>Imported Bobbins: Entitled to Draw Back Relief at 98% Duty Paid</h1> The appellants' appeals were allowed with relief as the imported bobbins were not considered to be taken into use before export, entitling them to a draw ... Unwinding of bobbins does not amount to taking them into use The appellants did not appear in court for the hearing. The issue was whether imported bobbins, used for winding yarn, were taken into use before export. The bobbins were not considered to be taken into use. Customs must grant draw back at 98% of duty paid. Appeals allowed with relief.
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