https://www.taxtmi.com/caselaws?id=49078 Separate drawback under Section 74 of the Customs Act, 1962 was not available for poly bags, paper inserts and adhesive stickers used as packing material for exported cotton made ups. The drawback scheme treated packing material as included in the admissible drawback rate for the exported goods, and the items did not independently retain the identity required for separate relief. Because the exported cotton made ups already carried drawback at the prescribed rate, the claim for additional drawback on the packing-related items was rejected. en-us Fri, 11 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49078 Separate drawback under Section 74 of the Customs Act, 1962 was not available for poly bags, paper inserts and adhesive stickers used as packing material for exported cotton made ups. The drawback scheme treated packing material as included in the admissible drawback rate for the exported goods, and the items did not independently retain the identity required for separate relief. Because the exported cotton made ups already carried drawback at the prescribed rate, the claim for additional drawback on the packing-related items was rejected. Case-Laws Customs Fri, 11 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49078