Petitioner Eligible for Brand Rate Drawback on Copper Under Customs Act Section 75; Copper Deemed Imported Material.

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....Drawback under Section 75 of the Customs Act - petitioner though applied for drawback at 'Brand Rate' is eligible for drawback on the copper used by them in the manufacture of the imported goods in view of the notification in which copper has been declared as deemed imported material under Section 75(1A) of the Customs Act..... - HC....