High Court: Exporters Can Claim Copper as "Deemed Imported Material" for Drawback, Cenvat Credit Doesn't Disqualify Under Customs Act 1962.

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....Drawback u/s 75 of the CA 1962 - exporter is entitled to claim that the whole of the copper content in its manufactured product should be treated as “deemed to be imported material”, for the purpose of sub-section (1) of Section 75 - Availing of the Cenvat credit also does not disentitle the respondent from claiming the above benefit - HC....