https://www.taxtmi.com/caselaws?id=48597 The Revision Application was filed challenging the classification of goods exported as Cast Alloy Permanent Magnets for drawback claim. The Commissioner of Customs (Appeals) set aside the original classification of "Ferrous Alloy" and allowed the drawback. The Government analyzed evidence, including a Ministry of Finance circular clarifying the composition of the magnets, and upheld the Appeals order, rejecting the Revision Application due to procedural delays and lack of substantial evidence supporting the original classification. en-us Mon, 12 Jun 2000 00:00:00 +0530 Thu, 05 Aug 2010 12:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48597 The Revision Application was filed challenging the classification of goods exported as Cast Alloy Permanent Magnets for drawback claim. The Commissioner of Customs (Appeals) set aside the original classification of "Ferrous Alloy" and allowed the drawback. The Government analyzed evidence, including a Ministry of Finance circular clarifying the composition of the magnets, and upheld the Appeals order, rejecting the Revision Application due to procedural delays and lack of substantial evidence supporting the original classification. Case-Laws Customs Mon, 12 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48597