Admissibility of All Industry Rates of Drawback under SS No.64.13(Leather Sandals)- regarding

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....ports has brought to the notice of the Board, the difficulties being encountered by the exporters of leather sandals at various ports. It has been informed that Customs Authorities are treating leather sandals as leather chappals and allowing lower drawback to such goods under SS Nos. 64.16-64.18 merely on the ground that the footwear do not have back straps.. 2. It appears that there is some con....