https://www.taxtmi.com/caselaws?id=49146 The Government upheld the order-in-appeal, rejecting the review proposal and affirming the entitlement of the respondents to drawback under Section 74 for the exported spares. The decision was based on the lack of manufacturing activity on the spares and their re-export as such, aligning with the findings of the Collector (Appeals) and rejecting the Collector's arguments. en-us Thu, 20 May 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49146 The Government upheld the order-in-appeal, rejecting the review proposal and affirming the entitlement of the respondents to drawback under Section 74 for the exported spares. The decision was based on the lack of manufacturing activity on the spares and their re-export as such, aligning with the findings of the Collector (Appeals) and rejecting the Collector's arguments. Case-Laws Customs Thu, 20 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49146