Drawback on imported hangers permitted when unused and unchanged; payable alongside All Industry rate for garments. Drawback on hangers imported with ready-made garments is allowable where hangers remain unused and unchanged; such drawback under section 74 may be granted simultaneously with the All Industry rate on garments provided the hanger value is not included in the garment value and both commodities are declared separately on the Shipping Bill with distinct values.
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Provisions expressly mentioned in the judgment/order text.
Drawback on imported hangers permitted when unused and unchanged; payable alongside All Industry rate for garments.
Drawback on hangers imported with ready-made garments is allowable where hangers remain unused and unchanged; such drawback under section 74 may be granted simultaneously with the All Industry rate on garments provided the hanger value is not included in the garment value and both commodities are declared separately on the Shipping Bill with distinct values.
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