https://www.taxtmi.com/caselaws?id=54286 Drawback under the export incentive rules is meant to neutralise duty incidence on inputs used in exported goods, but it is not admissible where the evidence shows that the goods were manufactured from indigenous natural rubber that had suffered no duty at all. The availability of an All Industry Rate did not override this statutory bar, because such rates are based on industry averages and do not permit drawback where there was no actual duty incidence on the material constituting the major part of the export product. The denial of the drawback claim was upheld. en-us Thu, 17 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54286 Drawback under the export incentive rules is meant to neutralise duty incidence on inputs used in exported goods, but it is not admissible where the evidence shows that the goods were manufactured from indigenous natural rubber that had suffered no duty at all. The availability of an All Industry Rate did not override this statutory bar, because such rates are based on industry averages and do not permit drawback where there was no actual duty incidence on the material constituting the major part of the export product. The denial of the drawback claim was upheld. Case-Laws Customs Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54286