https://www.taxtmi.com/caselaws?id=49102 The government rejected the revision application by M/s. WIDIA (India) Ltd. concerning the eligibility for drawback under Section 74 of the Customs Act, 1962 for plastic boxes used in packing export products. The judgment emphasized that the exact goods imported must be re-exported to qualify for drawback, highlighting that packing material assimilates with the exported goods once used to make them marketable. The decision also referenced that packing material, although not always considered manufacturing, is excluded from Section 74 if used in manufacturing activities. The rejection was based on the understanding that drawback rates for exported goods generally include packing material unless specified otherwise. en-us Fri, 10 May 1991 00:00:00 +0530 Mon, 09 Aug 2010 16:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49102 The government rejected the revision application by M/s. WIDIA (India) Ltd. concerning the eligibility for drawback under Section 74 of the Customs Act, 1962 for plastic boxes used in packing export products. The judgment emphasized that the exact goods imported must be re-exported to qualify for drawback, highlighting that packing material assimilates with the exported goods once used to make them marketable. The decision also referenced that packing material, although not always considered manufacturing, is excluded from Section 74 if used in manufacturing activities. The rejection was based on the understanding that drawback rates for exported goods generally include packing material unless specified otherwise. Case-Laws Customs Fri, 10 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49102