https://www.taxtmi.com/caselaws?id=40734 Drawback under Section 75 of the Customs Act applies only to exported goods manufactured in India from duty-paid imported or excisable materials, and the Drawback Rules confine entitlement to that statutory condition. Rule 3 reinforces that no drawback is available where the goods are produced from materials on which duty has not been paid. On the admitted facts, the exported tubes and flaps were made from natural rubber that was not dutiable at the relevant time, so the prescribed drawback rate could not override the statutory limits. The petitioner was therefore not entitled to drawback on the exports. en-us Fri, 30 Nov 1979 00:00:00 +0530 Fri, 14 May 2010 11:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40734 Drawback under Section 75 of the Customs Act applies only to exported goods manufactured in India from duty-paid imported or excisable materials, and the Drawback Rules confine entitlement to that statutory condition. Rule 3 reinforces that no drawback is available where the goods are produced from materials on which duty has not been paid. On the admitted facts, the exported tubes and flaps were made from natural rubber that was not dutiable at the relevant time, so the prescribed drawback rate could not override the statutory limits. The petitioner was therefore not entitled to drawback on the exports. Case-Laws Customs Fri, 30 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40734