https://www.taxtmi.com/caselaws?id=342583 Conversion of free shipping bills into drawback shipping bills was refused because the exporter failed to establish a reliable correlation between the packing material purchased and the packing material actually used in the exported goods. The export documents described Maida packed in PP bags, while the purchase invoices referred to HDPE woven bags or PP/HDPE woven bags purchased by number, not by weight. As drawback on packing material is weight-based, the absence of clear evidence identifying the nature and weight of the material used made the claim unworkable. The appeal therefore failed. en-us Wed, 29 Mar 2017 00:00:00 +0530 Mon, 08 May 2017 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342583 Conversion of free shipping bills into drawback shipping bills was refused because the exporter failed to establish a reliable correlation between the packing material purchased and the packing material actually used in the exported goods. The export documents described Maida packed in PP bags, while the purchase invoices referred to HDPE woven bags or PP/HDPE woven bags purchased by number, not by weight. As drawback on packing material is weight-based, the absence of clear evidence identifying the nature and weight of the material used made the claim unworkable. The appeal therefore failed. Case-Laws Customs Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342583