https://www.taxtmi.com/caselaws?id=80107 Returnable bobbins imported with nylon yarn were treated as containers or receptacles for packing, and merely unwinding the yarn to remove its contents did not amount to the bobbins being taken into use. In the absence of any finding that the bobbins themselves were employed in winding or unwinding operations, their use between customs clearance and export was not established. The reduced drawback rate was therefore inapplicable, and drawback was payable at 98% of the duty paid under Section 74 of the Customs Act. en-us Tue, 13 Jan 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80107 Returnable bobbins imported with nylon yarn were treated as containers or receptacles for packing, and merely unwinding the yarn to remove its contents did not amount to the bobbins being taken into use. In the absence of any finding that the bobbins themselves were employed in winding or unwinding operations, their use between customs clearance and export was not established. The reduced drawback rate was therefore inapplicable, and drawback was payable at 98% of the duty paid under Section 74 of the Customs Act. Case-Laws Customs Tue, 13 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80107