1983 (3) TMI 171

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....R. for the Respondent. [Order]. - Appeal under Section 129 of the Customs Act, 1962 praying that in the circumstances stated therein the Tribunal will be pleased to order duty drawback on the export of Syncot garments. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri C.R. Mehta, employee of the appellants and upon hearing the argume....

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....or of Customs, Air Drawback, Madras, as he found that they were made out of powerloom fabrics of cotton and viscose, and serial No. 2730 of the Schedule to the Customs and Central Excise (Duty Drawback) Rules, 1971 excludes such garments from its scope. The Appellate Collector rejected the appeal for the same reason. 5. It has been contended before us that in terms of Public Notice No. 80 of 79....