Reopening assessments beyond four years requires nondisclosure of material facts; mere change of opinion or general allegations invalidates reassessme...
Amendment substitutes revised numeric entries in the All Industry Rates of Duty Drawback Schedule for three Chapter 71 tariff items, altering column (4) values for tariff items 711301, 711302 and 711401. The legal effect is to replace the prior drawback rate figures with the new prescribed figures for those tariff classifications, thereby changing the applicable drawback amounts payable under the Drawback Rules for exports falling under those tariff items. The amendment operates by textual substitution in the Schedule of the principal notification dated 20 October 2023.
Amendment substitutes revised numeric entries in the All Industry Rates of Duty Drawback Schedule for three Chapter 71 tariff items, altering column (4) values for tariff items 711301, 711302 and 711401. The legal effect is to replace the prior drawback rate figures with the new prescribed figures for those tariff classifications, thereby changing the applicable drawback amounts payable under the Drawback Rules for exports falling under those tariff items. The amendment operates by textual substitution in the Schedule of the principal notification dated 20 October 2023.
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