https://www.taxtmi.com/caselaws?id=43317 Identifiable duty-paid goods re-exported without actual use in India fall under Section 74 of the Customs Act, not Section 75, which applies to imported materials used in manufacture of exported goods. The note explains that where the imported Hydra-jack was never used because it could not be deployed at the site, the lower drawback rate for used goods was inapplicable. A shipping bill description stating the equipment "was to be used" was treated as substantial compliance with the declaration requirement, and the absence of Board regulations under Section 74(3) could not justify denial of the higher rate. Rule 11 of the 1971 Drawback Rules was held inapplicable in this context. en-us Fri, 09 Aug 1991 00:00:00 +0530 Thu, 17 Jun 2010 13:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43317 Identifiable duty-paid goods re-exported without actual use in India fall under Section 74 of the Customs Act, not Section 75, which applies to imported materials used in manufacture of exported goods. The note explains that where the imported Hydra-jack was never used because it could not be deployed at the site, the lower drawback rate for used goods was inapplicable. A shipping bill description stating the equipment "was to be used" was treated as substantial compliance with the declaration requirement, and the absence of Board regulations under Section 74(3) could not justify denial of the higher rate. Rule 11 of the 1971 Drawback Rules was held inapplicable in this context. Case-Laws Customs Fri, 09 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43317