https://www.taxtmi.com/caselaws?id=235003 Brand rate drawback under Section 75 of the Customs Act, 1962 is confined to customs duties used in the manufacture, processing, or other prescribed operation on exported goods. Mere re-export of imported goods after removal of original packing and affixing fresh labels, without value addition, does not satisfy that requirement. Chapter Note 10 of Chapter 29 treats labelling, relabelling, and repacking as manufacture only for limited purposes relating to products of that Chapter and marketability, not as a general basis for drawback. The proper remedy, where available, is re-export drawback under Section 74 subject to its conditions. Accordingly, a Section 75 claim on these facts is not maintainable. en-us Fri, 27 Jul 2012 00:00:00 +0530 Mon, 08 Jul 2013 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235003 Brand rate drawback under Section 75 of the Customs Act, 1962 is confined to customs duties used in the manufacture, processing, or other prescribed operation on exported goods. Mere re-export of imported goods after removal of original packing and affixing fresh labels, without value addition, does not satisfy that requirement. Chapter Note 10 of Chapter 29 treats labelling, relabelling, and repacking as manufacture only for limited purposes relating to products of that Chapter and marketability, not as a general basis for drawback. The proper remedy, where available, is re-export drawback under Section 74 subject to its conditions. Accordingly, a Section 75 claim on these facts is not maintainable. Case-Laws Customs Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235003