https://www.taxtmi.com/caselaws?id=49087 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. en-us Wed, 06 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49087 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. Case-Laws Customs Wed, 06 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49087