https://www.taxtmi.com/caselaws?id=216190 Cotton terry towels exported during the relevant period were treated as made-up articles made chiefly from textile materials not elsewhere specified for drawback purposes. The statutory drawback schedule, Section Note 5 to Section XI of the Customs Tariff Act, 1985, and the contemporaneous public notices and circulars supported that classification. A Ministry circular or earlier departmental letter that did not address the precise disputed entry could not sustain denial of drawback. On the facts, the departmental classification was unsustainable and the exports were eligible for drawback under the relevant n.e.s. entry, with consequential relief. en-us Tue, 05 Jan 2010 00:00:00 +0530 Sat, 25 Aug 2012 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216190 Cotton terry towels exported during the relevant period were treated as made-up articles made chiefly from textile materials not elsewhere specified for drawback purposes. The statutory drawback schedule, Section Note 5 to Section XI of the Customs Tariff Act, 1985, and the contemporaneous public notices and circulars supported that classification. A Ministry circular or earlier departmental letter that did not address the precise disputed entry could not sustain denial of drawback. On the facts, the departmental classification was unsustainable and the exports were eligible for drawback under the relevant n.e.s. entry, with consequential relief. Case-Laws Customs Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216190