https://www.taxtmi.com/caselaws?id=49185 The appellate authority's decision allowing 12 supplementary claims of duty drawback under sub-serial No. 2707 was overturned. The Collector of Customs argued that fixing labels and tags on garments did not constitute 'manufacture' under Central Excise Law. The Government clarified that Circular No. 9/92 did not introduce new provisions but endorsed Bangalore Customs' practice regarding deductions under Rule 3 of the Drawback Rules. The judgment emphasized the independent application of Rule 3 and the need to consider ancillary steps like packing in determining drawback rates. The original rejection of the supplementary claims was upheld, setting aside the order-in-appeal. en-us Wed, 30 Nov 1994 00:00:00 +0530 Thu, 12 Aug 2010 13:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49185 The appellate authority's decision allowing 12 supplementary claims of duty drawback under sub-serial No. 2707 was overturned. The Collector of Customs argued that fixing labels and tags on garments did not constitute 'manufacture' under Central Excise Law. The Government clarified that Circular No. 9/92 did not introduce new provisions but endorsed Bangalore Customs' practice regarding deductions under Rule 3 of the Drawback Rules. The judgment emphasized the independent application of Rule 3 and the need to consider ancillary steps like packing in determining drawback rates. The original rejection of the supplementary claims was upheld, setting aside the order-in-appeal. Case-Laws Central Excise Wed, 30 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49185