Countervailing duty rebatability confirmed; drawback claim via brand rate after input-use verification, or included when goods exported as such. Countervailing Duties are rebatable as duty drawback under Section 75 but are excluded from All Industry Rates; therefore drawback for such duties must be claimed by applying for a Brand Rate under Rule 6 or Rule 7 of the Drawback Rules, and will be allowed only when verification confirms the dutiable inputs were actually used in the exported goods. If imported goods that attracted Countervailing Duties are exported as such, drawback under Section 74 includes the Countervailing Duty as part of duties paid, subject to other conditions.
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.
Countervailing duty rebatability confirmed; drawback claim via brand rate after input-use verification, or included when goods exported as such.
Countervailing Duties are rebatable as duty drawback under Section 75 but are excluded from All Industry Rates; therefore drawback for such duties must be claimed by applying for a Brand Rate under Rule 6 or Rule 7 of the Drawback Rules, and will be allowed only when verification confirms the dutiable inputs were actually used in the exported goods. If imported goods that attracted Countervailing Duties are exported as such, drawback under Section 74 includes the Countervailing Duty as part of duties paid, subject to other conditions.
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