Duty drawback - Classification of goods exported - sanitary ware ...

Sanitary Ware Export: Duty Drawback Eligibility Tied to End Use, Not Artistic Design; Claim Under Chapter 74, Item No. 741802.

August 18, 2023

Case Laws Customs HC

Duty drawback - Classification of goods exported - sanitary ware - Ultimately, it is the end use of the product that is decisive and in the instant case, the items are meant for use in the kitchen, toilets or bathroom and although it may portray some art work in its designs, it is not ‘artwork’ or ‘handicraft’ item. Therefore, duty drawback could only be claimed in category of goods falling Chapter 74 vide item No. 741802. - HC

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Duty drawback - Classification of goods exported - sanitary ware ...

Sanitary Ware Export: Duty Drawback Eligibility Tied to End Use, Not Artistic Design; Claim Under Chapter 74, Item No. 741802.

August 18, 2023

Case Laws Customs HC

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