Retrospective drawback amendments require exporters to file supplementary claims under Drawback Rules for differential drawback amounts. Retrospective amendments substitute tariff entries and revise duty drawback rates across Chapters 52, 54, 60, 82 and 87, including an explanatory definition for 'manufacture of filament yarns'. Exporters affected by these retrospective rate enhancements are advised, under the Drawback Rules, to file supplementary claims to claim any differential drawback amounts arising from the changes.
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.
Retrospective drawback amendments require exporters to file supplementary claims under Drawback Rules for differential drawback amounts.
Retrospective amendments substitute tariff entries and revise duty drawback rates across Chapters 52, 54, 60, 82 and 87, including an explanatory definition for "manufacture of filament yarns". Exporters affected by these retrospective rate enhancements are advised, under the Drawback Rules, to file supplementary claims to claim any differential drawback amounts arising from the changes.
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