https://www.taxtmi.com/caselaws?id=782712 Exported knitted readymade garments described in the shipping bills were treated as classifiable under a single drawback entry in Chapter 61 where the department failed to conduct verification or give reasoned support for multiple sub-headings; the bulk of the goods was therefore classified under CTH 6102 with drawback at 10% of FOB value subject to the prescribed per-piece cap, while the separate classification for wind cheaters under CTH 6110 was left undisturbed. Delay in conversion of the shipping bills and sanction of drawback, not wholly attributable to the exporter, attracted interest on the delayed drawback amount from the legally relevant dates, reflecting the principle that unjustified retention of money due carries interest. en-us Thu, 27 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 16:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782712 Exported knitted readymade garments described in the shipping bills were treated as classifiable under a single drawback entry in Chapter 61 where the department failed to conduct verification or give reasoned support for multiple sub-headings; the bulk of the goods was therefore classified under CTH 6102 with drawback at 10% of FOB value subject to the prescribed per-piece cap, while the separate classification for wind cheaters under CTH 6110 was left undisturbed. Delay in conversion of the shipping bills and sanction of drawback, not wholly attributable to the exporter, attracted interest on the delayed drawback amount from the legally relevant dates, reflecting the principle that unjustified retention of money due carries interest. Case-Laws Customs Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782712