Drawback.

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...., or at such rates, as may be determined by the Central Government : Provided that where any goods are produced or manufactured from imported materials or excisable materials, on some of which only the duty chargeable thereon has been paid and not on the rest, or only a part of the duty chargeable has been paid; or the duty paid has been rebated or refunded in whole or in part or given as credit....

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....t, twine, thread, cords and ropes; (iv) if the said goods, being packing materials have been used in or in relation to the export of - (A) jute yarn (including Bimlipatam jute or mesta fibre), twist, twine, thread and ropes in which jute yarn predominates in weight; (B) jute fabrics (including Bimlipatam jute or mesta fibre), in which jute predominates in weight; (C) jute manufactures not ....