https://www.taxtmi.com/circulars?id=1296 Drawback on ready-made garments depends on whether supplied hangers are free, locally procured, or imported on payment. Free hangers imported duty-free under Notification No.16/2000 need not be deducted from f.o.b. value; hangers acquired on payment must be excluded from garments' f.o.b. value and may qualify for separate drawback under section 74, subject to verification and shipping bill amendment. Exporters must provide declarations on hanger value and procurement, and Customs should issue notices and decide pending claims accordingly. en-us Fri, 19 Jan 2001 00:00:00 +0530 Thu, 11 Jun 2009 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1296 Drawback on ready-made garments depends on whether supplied hangers are free, locally procured, or imported on payment. Free hangers imported duty-free under Notification No.16/2000 need not be deducted from f.o.b. value; hangers acquired on payment must be excluded from garments' f.o.b. value and may qualify for separate drawback under section 74, subject to verification and shipping bill amendment. Exporters must provide declarations on hanger value and procurement, and Customs should issue notices and decide pending claims accordingly. Circulars Customs Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1296