TMI BlogDuty drawback - Classification of goods exported - sanitary ware - Ultimately, it is the end use of the...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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