9911796707
TMI Blog1991 (5) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... dras wherein the Appellate Authority had rejected the applicant's appeal against the order of the Original Authority rejecting the applicant's claim of drawback u/s 74 of the Customs Act, 1962 in respect of plastic boxes which were used for packing export product. 2. The applicant's M/s. WIDIA (India) Ltd., Bangalore had imported and cleared plastic containers after paying appropriate customs dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... labels, the boxes did not lose their identity. They accordingly pleaded for admittance of their claim u/s 74 of the Act ibid. 5. Government have carefully considered the submissions, both written and oral and observe that the applicant had imported plastic inserts packets (plastic cases) whereas their export product as per shipping bill was tungsten carbide inserts. 6. It will not admissible to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich drawback is being claimed separately, it will be impermissible to hold that the test of "those very goods" being exported is satisfied. This is despite the fact that broadly the imported goods (plastic packet in this case) may at times be re-exported without any substantial change but merely as packing material. 8. Once packing material is used for making the main articles marketable the ide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly, in general Note 3 to the Public Notice No. DRAWBACK/PN-9/87 dated 30-5-1987 it is clearly mentioned that the rates of drawback expressed against the various sub-serial numbers. In the said public notice are inclusive of drawback for packing material unless otherwise, provided under any sub-rule. Hence the general presumption is that the drawback on goods exported includes that on packing mate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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