We want to import only damaged material from australia and just repaire the material to the extent and export that to the australia wud u expline procedure for this whether shall we claim for duty draw back whether it amounts to manufacture under customs and here how we can acertain the input/output ratio plese help me
Any process which would result in an identifiable change in the inputs......would amout to manufacture........provided.......the final product is marketable.........
And duty drawback is the refund of duties paid on imports......when they are re-exported...............so,..it can be claimed in this case...........
CAclubindia
