https://www.taxtmi.com/caselaws?id=235938 Brand rate of drawback was held admissible for goods exported in SKD condition where the record showed export of the complete product and the governing circular permitted drawback for CKD, SKD or unassembled exports supported by adequate evidence. The authority applied the interpretative rule that an article described in a heading includes the complete article presented unassembled or disassembled. Because the exporter proved that the SKD shipment constituted the complete chiller, rejection of brand rate drawback was not justified and the appellate order allowing the claim was maintained. en-us Wed, 04 Jul 2012 00:00:00 +0530 Fri, 09 Aug 2013 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235938 Brand rate of drawback was held admissible for goods exported in SKD condition where the record showed export of the complete product and the governing circular permitted drawback for CKD, SKD or unassembled exports supported by adequate evidence. The authority applied the interpretative rule that an article described in a heading includes the complete article presented unassembled or disassembled. Because the exporter proved that the SKD shipment constituted the complete chiller, rejection of brand rate drawback was not justified and the appellate order allowing the claim was maintained. Case-Laws Customs Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235938