https://www.taxtmi.com/caselaws?id=48606 Conversion of a drawback claim from Section 75 to Section 74 was held not to be time-barred where the request fell within the extended period under Rule 5(1) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Repacking and relabelling of specialised imported goods did not amount to manufacture or destroy their identity, because the import and export descriptions tallied and the goods remained identifiable as the same commodity. Drawback under Section 74 was therefore admissible. A separate claim for interest was found premature under Rule 5(5) and was not maintainable at that stage. en-us Wed, 24 Nov 1999 00:00:00 +0530 Thu, 05 Aug 2010 13:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48606 Conversion of a drawback claim from Section 75 to Section 74 was held not to be time-barred where the request fell within the extended period under Rule 5(1) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Repacking and relabelling of specialised imported goods did not amount to manufacture or destroy their identity, because the import and export descriptions tallied and the goods remained identifiable as the same commodity. Drawback under Section 74 was therefore admissible. A separate claim for interest was found premature under Rule 5(5) and was not maintainable at that stage. Case-Laws Customs Wed, 24 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48606