Countervailing duty drawback: claim via Brand Rate after verification that dutiable inputs were used in exported goods. Countervailing Duties are rebatable as Duty Drawback but are excluded from All Industry Rates; drawback for such duties must be claimed via Brand Rate application and is admissible only after verification that inputs bearing Countervailing Duties were used in the exported goods. If imported goods subject to Countervailing Duties are exported as such, drawback under Section 74 may include those duties subject to other conditions.
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Provisions expressly mentioned in the judgment/order text.
Countervailing duty drawback: claim via Brand Rate after verification that dutiable inputs were used in exported goods.
Countervailing Duties are rebatable as Duty Drawback but are excluded from All Industry Rates; drawback for such duties must be claimed via Brand Rate application and is admissible only after verification that inputs bearing Countervailing Duties were used in the exported goods. If imported goods subject to Countervailing Duties are exported as such, drawback under Section 74 may include those duties subject to other conditions.
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