https://www.taxtmi.com/caselaws?id=244638 Mere repacking of duty-paid imported sewing needles into different dispensers before re-export did not amount to a manufacture, process or other operation in India so as to displace drawback under Section 74 of the Customs Act. Because the identity and quantity of the goods remained unchanged and only the packaging shifted from one dispenser type to another, the goods were still re-exported as such. On that basis, the contrary view that Section 75 applied was unsustainable, and drawback could not be denied or recovered on that footing. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 05 Sep 2014 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244638 Mere repacking of duty-paid imported sewing needles into different dispensers before re-export did not amount to a manufacture, process or other operation in India so as to displace drawback under Section 74 of the Customs Act. Because the identity and quantity of the goods remained unchanged and only the packaging shifted from one dispenser type to another, the goods were still re-exported as such. On that basis, the contrary view that Section 75 applied was unsustainable, and drawback could not be denied or recovered on that footing. Case-Laws Customs Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244638