https://www.taxtmi.com/caselaws?id=198865 A composite export product of steering and shaft may qualify for DEPB at the lower of two applicable rates where the schedule does not exclude the goods and the product answers more than one entry under the general instructions. A drawback claim may be denied when the export declaration is vague and does not identify a specific drawback entry or clear basis for the claim. Where the DEPB claim is not wholly untenable and relief is available on classification, penalties linked to the disputed claim may be reduced as excessive. Relief was thus granted on DEPB classification and penalty, while the drawback denial was sustained. en-us Fri, 17 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 17:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198865 A composite export product of steering and shaft may qualify for DEPB at the lower of two applicable rates where the schedule does not exclude the goods and the product answers more than one entry under the general instructions. A drawback claim may be denied when the export declaration is vague and does not identify a specific drawback entry or clear basis for the claim. Where the DEPB claim is not wholly untenable and relief is available on classification, penalties linked to the disputed claim may be reduced as excessive. Relief was thus granted on DEPB classification and penalty, while the drawback denial was sustained. Case-Laws Customs Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198865