1993 (10) TMI 104

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....cleared on payment of duty, P.V.C. Belts which were later appended to the garments manufactured by them and exported under claim of drawback under Section 74/75 of the Customs Act, 1962, for belts and garments respectively. The original authority, however, rejected the drawback claim made under Section 74 ibid on the ground that once the imported goods are used in the manufacturing/assembly of the....

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....ollector (Appeals) of the same port, where on similar facts drawback on belts was allowed under Section 74 ibid. 3. Subsequently vide letter dated 10-8-1993, the applicants submitted copy of order in appeal No. 1529/90-BCH (file No. S/49-67/90 DBK) passed by Collector of Customs (Appeals), Bombay as also order-in-original No. 62923-25 dated 31-7-1989 passed by Assistant Collector (Drawback), Bo....

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....is not unoften that a situation arises when certain parts (including accessories/components) are clearly identifiable and visible as the goods on which duty is earlier paid and yet the same, having merged in the identity of the main product, rebate on exports (which is pari passu to drawback) is denied. [Please see Collector of Central Excise, Madras v. Engineering and Industrial Foundary Co. 1987....

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....ted, it follows that the value of the belt had to be added to the value of the pants. From the scrutiny of the export invoices it is also seen that although the unit price of dollar 7.49 includes the value of belt as per cost of break down indicated on the invoice, however, the applicants contend that while working out drawback amount this value of belts has not been included. 7. As there are n....