https://www.taxtmi.com/caselaws?id=43317 Identifiable duty-paid goods re-exported without actual use in India qualify for 98% customs drawback under Section 74(1) of the Customs Act. Section 74 governs re-export of imported identifiable articles, whereas Section 75 applies where imported materials are used to manufacture exported goods. The lower 85% drawback rate applies only where the imported goods were used in India. A declaration that equipment was intended for use constituted substantial compliance, and the absence of regulations under Section 74(3) could not support denial of the higher rate. Rule 11 of the Customs and Central Excise Duties Drawback Rules, 1971 did not apply because it operated in the Section 75 framework. 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 qualify for 98% customs drawback under Section 74(1) of the Customs Act. Section 74 governs re-export of imported identifiable articles, whereas Section 75 applies where imported materials are used to manufacture exported goods. The lower 85% drawback rate applies only where the imported goods were used in India. A declaration that equipment was intended for use constituted substantial compliance, and the absence of regulations under Section 74(3) could not support denial of the higher rate. Rule 11 of the Customs and Central Excise Duties Drawback Rules, 1971 did not apply because it operated in the Section 75 framework. Case-Laws Customs Fri, 09 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43317