https://www.taxtmi.com/caselaws?id=253965 Flanges were held outside the relevant duty drawback entry because the All Industry Rate was fixed for non-alloy and carbon steel forgings on the basis of material-use data that did not treat flanges as a distinct covered product. The product's different input profile meant it could not be brought within the tariff entry by analogy. The departmental clarificatory letters were treated as explaining the original scope of the entry, not creating a new restriction, so they did not create any retrospective entitlement to drawback. The denial of drawback on export of flanges was therefore upheld. en-us Wed, 09 Jul 2014 00:00:00 +0530 Tue, 09 Dec 2014 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253965 Flanges were held outside the relevant duty drawback entry because the All Industry Rate was fixed for non-alloy and carbon steel forgings on the basis of material-use data that did not treat flanges as a distinct covered product. The product's different input profile meant it could not be brought within the tariff entry by analogy. The departmental clarificatory letters were treated as explaining the original scope of the entry, not creating a new restriction, so they did not create any retrospective entitlement to drawback. The denial of drawback on export of flanges was therefore upheld. Case-Laws Customs Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253965