Duty drawback on brass builder hardware applicable despite absent tariff heading; claims should be allowed and decided accordingly. The drawback rate under SS No.74.17 for Brass Builder Hardware is intended to compensate duties on the brass input and applies to all items qualifying as Builder Hardware; the absence of a corresponding Customs Tariff Heading is deliberate and does not bar entitlement. Drawback claims should be decided accordingly and public notices and standing orders issued to inform trade and guide officials.
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.
Duty drawback on brass builder hardware applicable despite absent tariff heading; claims should be allowed and decided accordingly.
The drawback rate under SS No.74.17 for Brass Builder Hardware is intended to compensate duties on the brass input and applies to all items qualifying as Builder Hardware; the absence of a corresponding Customs Tariff Heading is deliberate and does not bar entitlement. Drawback claims should be decided accordingly and public notices and standing orders issued to inform trade and guide officials.
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