Duty Drawback Classification Must Follow Rule 3(a) for Accurate Customs Tariff Interpretation, Avoiding Unnecessary Deviations.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification for the purpose of duty draw back - There is neither any requirement nor it would be proper to 'jump' to next provision when the classification stands concluded by Rule 3(a) of general rules for interpretation of the Customs Tariff - CGOVT....