https://www.taxtmi.com/caselaws?id=49149 Duty foregone on imported labels used in exported goods was held deductible from drawback under Rule 3(1), because the controlling test is whether any duty exemption, rebate, refund or credit was obtained on the imported or excisable inputs used in the goods; separate inclusion of the input cost in FOB value was irrelevant. Affixing labels was also treated as an activity connected with manufacture because it made the goods marketable, so the labels were regarded as materials used in production and within Rule 3(1). The broader drawback claim was therefore upheld on this reasoning. en-us Sun, 01 Aug 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49149 Duty foregone on imported labels used in exported goods was held deductible from drawback under Rule 3(1), because the controlling test is whether any duty exemption, rebate, refund or credit was obtained on the imported or excisable inputs used in the goods; separate inclusion of the input cost in FOB value was irrelevant. Affixing labels was also treated as an activity connected with manufacture because it made the goods marketable, so the labels were regarded as materials used in production and within Rule 3(1). The broader drawback claim was therefore upheld on this reasoning. Case-Laws Customs Sun, 01 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49149