Drawback scope for bags clarified to include all textile and similar bags, enabling claims under the notified drawback entry. The circular clarifies that SS No.63.09 of the Drawback Table covers all kinds of cotton/polyester/rayon bags and cotton storage bags with or without lining or trimming of any textile material, noting an oversight in listing only a single Customs Tariff Heading and directing that drawback claims for other types of bags be decided in accordance with the broader description used to determine the rate.
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Provisions expressly mentioned in the judgment/order text.
Drawback scope for bags clarified to include all textile and similar bags, enabling claims under the notified drawback entry.
The circular clarifies that SS No.63.09 of the Drawback Table covers all kinds of cotton/polyester/rayon bags and cotton storage bags with or without lining or trimming of any textile material, noting an oversight in listing only a single Customs Tariff Heading and directing that drawback claims for other types of bags be decided in accordance with the broader description used to determine the rate.
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