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of <h1>Customs allows drawback on imported hangers with garments under section 74 if declared separately</h1> A customs circular clarifies the procedure for claiming drawback on hangers supplied with garments. Exporters faced difficulties claiming drawback under section 74 of the Customs Act on hangers provided free by foreign buyers of ready-made garments, while simultaneously claiming All Industry rate drawback on the garments themselves. The Ministry examined the matter and confirmed that drawback under section 74 can be permitted on imported hangers provided they remain unused in India and undergo no changes. This drawback can be claimed simultaneously with All Industry rate drawback on ready-made garments, provided the hanger value is excluded from garment value. Exporters must declare hangers and garments as separate commodities on the Shipping Bill with distinct values for respective drawback claims under sections 74 and 75, even if hangers are packed with garments for convenience.
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