2017 (10) TMI 363

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.... Court : At the hearing of the writ petition, learned Advocate for the petitioner limits the relief sought for by the writ petitioner to the treatment of inner lining used by the petitioner in the gloves exported by the petitioner. Learned Advocate for the petitioner submits that, the petitioner is entitled to duty drawback on the exports of the gloves. The authorities had been granting such duty ....

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....at, the petitioner is not entitled to duty drawback in view of the provisions of Rule 3 (1) second proviso clause [ii] of the Rules of 1995. I have considered the rival contentions of the parties and the materials made available on record. In the facts of the present case, the applicability of Rule 3[i] second proviso [ii] of the Customs, Central Excise Duties and Service Tax Duty Drawback R....

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....record. When the import is without any cost and duty free, and in the facts of the present case, where the inner material so imported is used in the gloves exported and when the petitioner is not claiming that the inner material is produced or manufactured in India for export, the question of applicability of Rule 3(1) second proviso clause [ii] does not arise. The inner material is not being prod....