Predominantly printed fabric qualified for duty drawback where 50% printing distinguished it from merely thin-line printed goods.

Cotton bleached candy exported with 50% printing in the body of the fabric was held to fall within sub-serial No. 2617 of the Duty Drawback Rules because it answered the description of predominantly printed material. The authorities' view that the goods were not predominantly printed, and that the clarification limited relief to more than a few thin lines of printing, was found inapplicable on the admitted facts. The denial of drawback was set aside, and the matter was remanded only for verification and quantification of the drawback payable.

---

---

Issues: Whether cotton bleached candy exported by the petitioner, containing 50% printing in the body of the fabric, was entitled to duty drawback under sub-serial No. 2617 of the Duty Drawback Rules in light of the public notice and subsequent clarification restricting the benefit to goods that were not merely covered by a few thin lines of printing.

Analysis: The authorities denied drawback on the view that the goods were not predominantly printed. The Court held that the admitted finding of 50% printing could not be equated with only a few thin lines of printing or colouring in the body of the fabric. On that factual basis, the goods answered the description of predominantly printed material and therefore fell within the benefit contemplated by sub-serial No. 2617. The clarification relied upon by the authorities was held inapplicable to the petitioner's goods.

Conclusion: The petitioner was entitled to duty drawback under sub-serial No. 2617 for the cotton bleached candy, and the orders denying the benefit were set aside. The matter was remanded only for verification and quantification of the drawback payable.

---