1987 (1) TMI 371

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.... SDR, for the Respondent. [Order per : G. Sankaran, Vice-President].  - Despite notice of hearing, the appellants were not represented in the court when the matter was taken up for hearing today. They had sent a letter to the effect that they would not be appearing in person and that the matter might be disposed of on the basis of submissions on record. In the circumstances, we have hea....

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....ding the nylon yarn from the imported bobbins could be said to amount to taking the bobbins into use, the appellants would be entitled only to the reduced rate of drawback as held by the lower authorities. On the other hand if the process is held not to amount to taking into use of the bobbins, then the appellants would be entitled to the full amount of draw back. 3. The bobbin is in the nature....