Drawback on composite-material handicrafts: rebate allowed for visually identifiable, weight-verifiable constituent inputs in exports. Drawback rates applicable to a principal material in the Drawback Table may be applied to that material's content in composite exported handicrafts where the constituent material is visually distinguishable and its declared weight can be verified; this includes extension of the brass drawback rate to brass components. Field formations are directed to decide pending claims accordingly and issue public and internal guidance reflecting this treatment.
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 on composite-material handicrafts: rebate allowed for visually identifiable, weight-verifiable constituent inputs in exports.
Drawback rates applicable to a principal material in the Drawback Table may be applied to that material's content in composite exported handicrafts where the constituent material is visually distinguishable and its declared weight can be verified; this includes extension of the brass drawback rate to brass components. Field formations are directed to decide pending claims accordingly and issue public and internal guidance reflecting this treatment.
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