https://www.taxtmi.com/caselaws?id=49182 The Government upheld its decision that the re-export of bobbins did not meet the requirement of "those very goods" under Section 74 of the Customs Act, 1962. The re-exported bobbins were not in their original condition as at the time of import. The imported goods could not be classified into two separate headings for drawback purposes. Review applications were not time-barred. The impugned orders-in-appeal were set aside, and the orders-in-original were reinstated. en-us Mon, 21 Feb 1994 00:00:00 +0530 Thu, 12 Aug 2010 12:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49182 The Government upheld its decision that the re-export of bobbins did not meet the requirement of "those very goods" under Section 74 of the Customs Act, 1962. The re-exported bobbins were not in their original condition as at the time of import. The imported goods could not be classified into two separate headings for drawback purposes. Review applications were not time-barred. The impugned orders-in-appeal were set aside, and the orders-in-original were reinstated. Case-Laws Customs Mon, 21 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49182