1991 (1) TMI 172

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....o. Cal. Cus-1019/89. A copy of the said order has now been obtained from Shri Bagchi. On enquiry he states that they did not challenge the earlier Order No. 1019/89 dated 5-7-1989. Since that was a case where their appeal for claim of drawback had been rejected. According to him the facts are slightly different here in the sense that in the instant case the drawback had been sanctioned by the Assi....

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....fall back upon other related provisions like Central Excise or Customs Tariff which are in a way 'pari materia'. Adopting this approach, one finds that in Section Note 7 of Section 11 of the Customs Tariff, the expression "made up" means inter alia textiles cut otherwise than into squares or rectangles. As goods here are merely cut in square or rectangles shape, they are excluded from definition. ....