1995 (6) TMI 17

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....on the 1st Petitioner-company seek to challenge the order passed by the Respondents denying duty drawback to the Petitioners in respect of cotton bleached candy exported by the Petitioner under Duty Drawback Rules. The relevant entry is sub-serial No. 2617 under which the description of the goods entitled to duty brawback was as follows : "Cotton Fabrics (Other than handloom fabrics) not covere....

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....llector that printed portion in the fabric exported was 50%. Being aggrieved by the order passed by the Deputy Collector of Customs, the Petitioners preferred an appeal to the Collector of Customs (Appeals). The Appellate Authority also rejected the appeal on the same ground. 3. It is argued on behalf of the Petitioners that under the above sub-rule 2617, Petitioners were entitled to claim duty....

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....% printing there are only few thin lines printing as held by the authorities below. With the 50% printing it is undoubtedly a predominantly printed material. The clarification as well as the public notice disentitled the assessee from claiming the benefit of duty drawback only if few thin lines of printing/coloured yarn is contained in the body of the fabrics. In the present case that is not the c....