https://www.taxtmi.com/caselaws?id=49161 Drawback under sub-serial No. 2707 of the Drawback Schedule was available only as a limited exception to General Note 2(b) where exports were made under the duty exemption scheme and the duty-free imports were confined to the inputs specified in the footnote. The note did not extend the benefit where other duty-free inputs were also imported, because the language of the exception was conditional and narrowly framed. Accordingly, where garments were manufactured under the DEEC Scheme with additional duty-free inputs beyond zips, buttons or snap fasteners, drawback at the industry rate was not admissible. en-us Thu, 28 Oct 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49161 Drawback under sub-serial No. 2707 of the Drawback Schedule was available only as a limited exception to General Note 2(b) where exports were made under the duty exemption scheme and the duty-free imports were confined to the inputs specified in the footnote. The note did not extend the benefit where other duty-free inputs were also imported, because the language of the exception was conditional and narrowly framed. Accordingly, where garments were manufactured under the DEEC Scheme with additional duty-free inputs beyond zips, buttons or snap fasteners, drawback at the industry rate was not admissible. Case-Laws Customs Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49161