https://www.taxtmi.com/caselaws?id=49160 The case involved a dispute over the entitlement to drawback under Sections 74 and 75 of the Customs Act, 1962 for P.V.C. Belts imported and appended to garments for export. The authorities rejected the claim under Section 74, emphasizing the requirement of re-exporting the imported goods themselves for eligibility. The government upheld this decision, stating that the goods must be re-exported to qualify for drawback under Section 74, regardless of manufacturing activities. The applicants were advised to consider applying for a brand rate under Drawback Rules instead. The government ordered a re-calculation of the drawback amount under Section 75, if the contention regarding the exclusion of belt value was found to be correct. en-us Thu, 28 Oct 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49160 The case involved a dispute over the entitlement to drawback under Sections 74 and 75 of the Customs Act, 1962 for P.V.C. Belts imported and appended to garments for export. The authorities rejected the claim under Section 74, emphasizing the requirement of re-exporting the imported goods themselves for eligibility. The government upheld this decision, stating that the goods must be re-exported to qualify for drawback under Section 74, regardless of manufacturing activities. The applicants were advised to consider applying for a brand rate under Drawback Rules instead. The government ordered a re-calculation of the drawback amount under Section 75, if the contention regarding the exclusion of belt value was found to be correct. Case-Laws Customs Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49160