2015 (10) TMI 1908

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....ioner : Shri Jatin Mahajan, Advocate For the Respondent : Smt. Ranjana Jha, JCDR ORDER PER: D.N.PANDA There are rivalry arguments by both the sides as to whether the hangers exported along with the garments are entitled to the benefit of draw-back. The object of imports being to export readymade garments but not the hanger the hanger is excludible from the benefit of draw back. We....