Authority Wrongly Denies Drawback for Brass Sanitary Fittings; Lacks Legal Justification Beyond Examination Report.

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....Eligibility for drawback - There is substantial difference between ‘nuts and bolts’ and ‘sanitary fittings made of brass’. In the absence of any evidence other than the examination report, the ground on which the drawback was denied by the competent authority does not appear to have the sanctity of law.....