Drawback on ready-made garments: hanger value treatment determines deduction or separate claim under section 74. Drawback on ready-made garments depends on whether supplied hangers are free, locally procured, or imported on payment. Free hangers imported duty-free under Notification No.16/2000 need not be deducted from f.o.b. value; hangers acquired on payment must be excluded from garments' f.o.b. value and may qualify for separate drawback under section 74, subject to verification and shipping bill amendment. Exporters must provide declarations on hanger value and procurement, and Customs should issue notices and decide pending claims accordingly.
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 ready-made garments: hanger value treatment determines deduction or separate claim under section 74.
Drawback on ready-made garments depends on whether supplied hangers are free, locally procured, or imported on payment. Free hangers imported duty-free under Notification No.16/2000 need not be deducted from f.o.b. value; hangers acquired on payment must be excluded from garments' f.o.b. value and may qualify for separate drawback under section 74, subject to verification and shipping bill amendment. Exporters must provide declarations on hanger value and procurement, and Customs should issue notices and decide pending claims accordingly.
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