Drawback coverage clarified for unmachined castings-claims under specified drawback serial may be settled despite tariff omission. Unmachined sanitary and industrial castings are covered by Drawback S.S. No. 73.03 because they are classifiable under Central Excise/Customs Tariff Heading 73.25 up to proof machining; exporters' drawback claims for these goods are to be settled accordingly. A printing error indicating allocation as 'All Customs' is corrected to 'All Central Excise,' and standing orders, public notices and internal instructions should be issued to inform staff and trade.
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Drawback coverage clarified for unmachined castings-claims under specified drawback serial may be settled despite tariff omission.
Unmachined sanitary and industrial castings are covered by Drawback S.S. No. 73.03 because they are classifiable under Central Excise/Customs Tariff Heading 73.25 up to proof machining; exporters' drawback claims for these goods are to be settled accordingly. A printing error indicating allocation as "All Customs" is corrected to "All Central Excise," and standing orders, public notices and internal instructions should be issued to inform staff and trade.
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