https://www.taxtmi.com/forum/issue?id=4895 The exporter faces a tariff classification dispute over whether components qualify as Spline Hub for Clutch for export benefits; Customs queried earlier claims and has provisionally assessed shipping bills since DEPB was replaced by Duty Drawback. Any change of declared DBK tariff code should be supported by concrete technical substantiation (design drawings, photographs, BOM, technical write up) and communicated to Customs. The exporter can adopt an alternative DBK heading for future shipments subject to a "without prejudice" reservation preserving rights for the disputed period; prior intimation accompanied by technical evidence is advisable to avoid allegations of suppression of facts. en-us Fri, 02 Nov 2012 16:56:00 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4895 The exporter faces a tariff classification dispute over whether components qualify as Spline Hub for Clutch for export benefits; Customs queried earlier claims and has provisionally assessed shipping bills since DEPB was replaced by Duty Drawback. Any change of declared DBK tariff code should be supported by concrete technical substantiation (design drawings, photographs, BOM, technical write up) and communicated to Customs. The exporter can adopt an alternative DBK heading for future shipments subject to a "without prejudice" reservation preserving rights for the disputed period; prior intimation accompanied by technical evidence is advisable to avoid allegations of suppression of facts. Discussion-Forum Customs Fri, 02 Nov 2012 16:56:00 +0530 https://www.taxtmi.com/forum/issue?id=4895