https://www.taxtmi.com/circulars?id=1301 Applicability of drawback caps for ready-made garment sets is governed by normal commercial marketing, packing and invoicing: if an ensemble is sold and invoiced as a single unit at one price, the cap applies to the complete set; if components are packaged, billed or priced separately and sold as individual pieces, the cap applies to each piece. Past cases should be reviewed and recoveries effected where necessary, and public notices and standing orders issued for guidance. en-us Fri, 23 Feb 2001 00:00:00 +0530 Thu, 11 Jun 2009 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1301 Applicability of drawback caps for ready-made garment sets is governed by normal commercial marketing, packing and invoicing: if an ensemble is sold and invoiced as a single unit at one price, the cap applies to the complete set; if components are packaged, billed or priced separately and sold as individual pieces, the cap applies to each piece. Past cases should be reviewed and recoveries effected where necessary, and public notices and standing orders issued for guidance. Circulars Customs Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1301