https://www.taxtmi.com/caselaws?id=355431 The High Court upheld the respondent's entitlement to claim drawback on exported goods based on the content of the manufactured products under Section 75(1A) of the Customs Act and Ext. P7 notification. The Court clarified that the deeming provision in Ext. P7 focused on product content, not raw material nature, allowing the respondent to benefit from deemed import for copper content. Additionally, the Court determined the rate of drawback under Rule 6 due to the absence of specific rates, dismissing arguments based on actual customs duty suffered and emphasizing the significance of statutory notifications in claiming drawback benefits. en-us Fri, 07 Jul 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355431 The High Court upheld the respondent's entitlement to claim drawback on exported goods based on the content of the manufactured products under Section 75(1A) of the Customs Act and Ext. P7 notification. The Court clarified that the deeming provision in Ext. P7 focused on product content, not raw material nature, allowing the respondent to benefit from deemed import for copper content. Additionally, the Court determined the rate of drawback under Rule 6 due to the absence of specific rates, dismissing arguments based on actual customs duty suffered and emphasizing the significance of statutory notifications in claiming drawback benefits. Case-Laws Customs Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355431