https://www.taxtmi.com/caselaws?id=279204 Imported silk that was cut, embroidered and converted into table covers was treated as a new and different commercial article with a distinct name, character and use. Section 42 of the Sea Customs Act, 1878 applied only to re-export of the very same identifiable goods, whereas Section 43B, with its Explanation, covered imported materials used in manufacture of exported goods. Because the transformation amounted to manufacture, drawback could not be claimed under Section 42 and was governed by the provision applicable to manufactured export goods. en-us Fri, 28 Apr 1967 00:00:00 +0530 Thu, 07 Mar 2019 15:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279204 Imported silk that was cut, embroidered and converted into table covers was treated as a new and different commercial article with a distinct name, character and use. Section 42 of the Sea Customs Act, 1878 applied only to re-export of the very same identifiable goods, whereas Section 43B, with its Explanation, covered imported materials used in manufacture of exported goods. Because the transformation amounted to manufacture, drawback could not be claimed under Section 42 and was governed by the provision applicable to manufactured export goods. Case-Laws Customs Fri, 28 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279204