Admissibility of All Industry Rates of Drawback under SS No.64.13(Leather Sandals)- regarding

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..... ing. Council for Leather Exports has brought to the notice of the Board, the difficulties being encountered by the exporters of leather sandals at various ports. It has been informed that Customs Authorities are treating leather sandals as leather chappals and allowing lower drawback to such goods under SS Nos. 64.16-64.18 merely on the ground that the footwear do not have back straps.. 2. .....

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..... shine. The inputs used in the manufacture of Sandals suffer higher duty incidence compared to Chappals. That is why drawback rate and cap for Sandals is much higher compared to Chappals. 6. Field formations, therefore, should examine the goods in totality by taking into account the above mentioned definition as well as the documentary proof submitted including the catalogue of the products indi .....

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