Duty drawback classification clarified for machined parts, and widespread tariff item and drawback rate revisions updated retrospectively. Retrospectively from 1 October 2011, Notification No. 68/2011-Customs(N.T.) is amended to revise duty drawback rates and tariff classifications across multiple Schedule chapters and to insert a new note allowing identifiable ready-to-use machined parts predominantly of iron, steel or aluminium made by casting or forging, not specified at six-digit level in Chapters 84, 85 or 87, to be classified under relevant tariff items in headings 8487, 8548 or 8708 irrespective of four-digit chapter-level classification.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback classification clarified for machined parts, and widespread tariff item and drawback rate revisions updated retrospectively.
Retrospectively from 1 October 2011, Notification No. 68/2011-Customs(N.T.) is amended to revise duty drawback rates and tariff classifications across multiple Schedule chapters and to insert a new note allowing identifiable ready-to-use machined parts predominantly of iron, steel or aluminium made by casting or forging, not specified at six-digit level in Chapters 84, 85 or 87, to be classified under relevant tariff items in headings 8487, 8548 or 8708 irrespective of four-digit chapter-level classification.
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