https://www.taxtmi.com/caselaws?id=81983 The Tribunal ruled in favor of the Appellants, holding that the Rayon garments with plastic sequins were eligible for drawback under the Customs Act. Emphasizing the garments' primary composition as Rayon and considering the plastic sequins as embellishments, the Tribunal found that the items fell within the scope of the Drawback Rules. It set aside the rejection of the claim, directing the Department to pay the appropriate drawback and provide relief to the Appellants. en-us Mon, 30 Sep 1991 00:00:00 +0530 Fri, 01 Jul 2011 11:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81983 The Tribunal ruled in favor of the Appellants, holding that the Rayon garments with plastic sequins were eligible for drawback under the Customs Act. Emphasizing the garments' primary composition as Rayon and considering the plastic sequins as embellishments, the Tribunal found that the items fell within the scope of the Drawback Rules. It set aside the rejection of the claim, directing the Department to pay the appropriate drawback and provide relief to the Appellants. Case-Laws Customs Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81983