Drawback claim failed where export goods were misdeclared and certificates showed ineligible composition, defeating the schedule entry.

Drawback under sub-serial No. 2706 was unavailable because the declared description of the exported goods did not match the certificate evidence. The goods were declared as 100% woollen worsted yarn, but the Textile Committee certificates showed about 85% wool and 15% polyamide, taking them outside the eligibility conditions for wool knitwears and hosiery made from woollen worsted yarn above 18 BWS counts. The claim was further undermined because the representative samples did not bear the embroidery work stated by the exporter. On these facts, the statutory conditions for drawback were not satisfied and the claim was rejected.

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Issues: Whether the exporter was entitled to drawback under sub-serial No. 2706 of the Drawback Schedule despite a declaration of 100% woollen worsted yarn and the certificates showing the goods contained only about 85% wool and 15% polyamide, and whether the claim could be allowed when the declaration and sample particulars were found to be incorrect.

Analysis: The drawback entry covered wool knitwears and hosiery made from woollen worsted yarn of above 18 BWS counts. The goods were declared as 100% woollen worsted yarn, but the Textile Committee certificates showed substantial polyamide content, which made the declaration false and placed the goods outside the stated eligibility conditions. The claim was further weakened by the finding that the representative samples did not bear the embroidery work claimed by the exporter. On these facts, the necessary conditions for sanction of drawback were not satisfied.

Conclusion: The exporter was not entitled to drawback under the claimed entry, and the claim was rightly rejected.

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