1993 (10) TMI 105

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....dras. In these cases the original authority rejected the applicants' drawback claim under sub-serial No. 2707 of the extant Drawback Schedule on the ground that some of the inputs such as spindle stoppers, woven lables, washing stickers, paper stickers etc. had been imported duty free under DEEC Scheme and hence the appellants were not entitled to drawback as per general Note 2(b) to the Drawback ....

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....S. Kumaraswami, Consultant, who appeared for a personal hearing on 10-9-1993. 4. It may be necessary to reproduce the relevant entry under sub-serial 2707 and the relevant footnote. These read as follows :- 2707 - readymade garments, all sorts made/ wholly or mainly of woven fabrics (excluding readymade garments made of silk). 7% of 2% 5% F.O.B. value   Note : (1) For readym....

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....nd not any other items duty free for use in the manufacture of said garments, the exporter shall be allowed drawback at the rate specified under sub-serial No. 2707 subject to the following deductions: (a) 1% of FOB reduction for import of zips. (b) 0.25% of FOB reduction for import of buttons/snap fasteners.  (b) 0.25% of FOB reduction for import of buttons/snap fasteners. 5. Gov....

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....ds are also permitted to be imported, then irrespective of the fact whether such goods are actually imported or not, drawback is not allowed. But exception is made in paying drawback only when the items specified above are allowed import and thereafter depending upon the goods actually imported the rate of drawback shall go down as indicated. Footnote to sub-serial No. 2707 envisages reduction in ....