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2010 (5) TMI 626 - HC - CustomsDrawback under Section 75 of the Customs Act - whether a notification issued under sub-section (1A) of Section 75 is restricted to exporters who apply for drawback as per “All Industry Rates” and as to whether the same applies to exporters who apply for drawback at “Brand Rate” also. - Held that:- petitioner though applied for drawback at “Brand Rate” is eligible for drawback on the copper used by them in the manufacture of the imported goods in view of Ext. P7 notification in which copper has been declared as deemed imported material under Section 75(1A) of the Customs Act. Consequently, the petitioner is entitled to claim drawback in respect of the amount of copper used in the manufacture of the goods exported by them, respondents are directed to calculate the amount of drawback available to the petitioner in respect of the goods exported by the petitioner which is the subject matter of Ext. P9 order and disburse the amount due to the petitioner as drawback at the rate applicable as expeditiously as possible, writ petition is allowed as above.
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