https://www.taxtmi.com/caselaws?id=49085 The government determined that the exported goods were more akin to a 'box' than a 'bag' based on their fixed shape and rigid structure, despite the presence of shoulder straps. The goods were commonly known as boxes in the market, leading to their exclusion from the relevant Drawback Schedule sub-serial 2104(e). The government found no evidence of material differences in the unexamined items and accepted the examined samples as representative. Consequently, the revision application was dismissed, upholding the original decision to grant drawback under sub-serial 2104(a) instead of 2104(e) for the leather goods. en-us Fri, 22 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49085 The government determined that the exported goods were more akin to a 'box' than a 'bag' based on their fixed shape and rigid structure, despite the presence of shoulder straps. The goods were commonly known as boxes in the market, leading to their exclusion from the relevant Drawback Schedule sub-serial 2104(e). The government found no evidence of material differences in the unexamined items and accepted the examined samples as representative. Consequently, the revision application was dismissed, upholding the original decision to grant drawback under sub-serial 2104(a) instead of 2104(e) for the leather goods. Case-Laws Customs Fri, 22 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49085