Drawback on ready-made garments: hanger value treatment determines deduction or separate claim under section 74.
Drawback on ready-made garments depends on whether supplied hangers are free, locally procured, or imported on payment. Free hangers imported duty-free under Notification No.16/2000 need not be deducted from f.o.b. value; hangers acquired on payment must be excluded from garments' f.o.b. value and may qualify for separate drawback under section 74, subject to verification and shipping bill amendment. Exporters must provide declarations on hanger value and procurement, and Customs should issue notices and decide pending claims accordingly.

Customs duty exemption for international organisations requires MEA notification verification before clearance for official use.
Customs must grant exemptions from customs duties and prohibitions for articles imported for official use by United Nations and by international organisations notified under section 3 of the UN (P&I) Act, 1947, provided the relevant Article II privileges-notably section 7(b)-are extended in the MEA notification; Customs should verify the notification's scope, observe the restriction on sale within the country except as agreed with the Government, and clear goods accordingly.

Drawback entitlement limited where inputs are excise-exempt; exporters must declare inputs and excess refunds will be recovered.
All Industry Rates of drawback for man-made fabrics (Chapters 54, 55 and 58) are based on central excise duty incidence on inputs (yarn, dyes, chemicals, packing); grey fabric is excise-exempt and exports using grey fabric under Advance Licence/DEEC/DFRC do not merit All Industry Rates. Past exports using grey fabric should be reviewed and excess drawback recovered, and future shipping bills must declare inputs so drawback is allowed only where inputs are duty-paid or duty would be payable.

DEPB eligibility: populated telecom transmission cards are not eligible for benefit and should be denied DEPB claims.
Exporters sought DEPB benefits for populated cards by classifying them as telecom transmission equipment under the DEPB entry; the DEPB Committee held that the entry covers telecom transmission equipments and excludes component parts or populated cards from DEPB admissibility. The Board agreed and directed officers to implement this interpretation to prevent revenue outflow.

Drawback on composite-material handicrafts: rebate allowed for visually identifiable, weight-verifiable constituent inputs in exports.
Drawback rates applicable to a principal material in the Drawback Table may be applied to that material's content in composite exported handicrafts where the constituent material is visually distinguishable and its declared weight can be verified; this includes extension of the brass drawback rate to brass components. Field formations are directed to decide pending claims accordingly and issue public and internal guidance reflecting this treatment.