All Industry Rate duty drawback applies despite use of non-duty-paid inputs; field formations must not probe or reduce AIR. Admissibility of All Industry Rate of duty drawback where exported goods use some non-duty-paid or concessional inputs: AIRs are set by weighted average duties and average consumption of imported/indigenous inputs across representative exporters; field formations must not probe use of exempted inputs or deny/reduce AIR on that basis, and a standing order should direct staff to follow the 2005 clarification scrupulously, with difficulties reported to the Board.
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.
All Industry Rate duty drawback applies despite use of non-duty-paid inputs; field formations must not probe or reduce AIR.
Admissibility of All Industry Rate of duty drawback where exported goods use some non-duty-paid or concessional inputs: AIRs are set by weighted average duties and average consumption of imported/indigenous inputs across representative exporters; field formations must not probe use of exempted inputs or deny/reduce AIR on that basis, and a standing order should direct staff to follow the 2005 clarification scrupulously, with difficulties reported to the Board.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
