1983 (3) TMI 171 - AT - Central Excise

Summary

The appeal was filed for duty drawback on the export of Syncot garments. The Tribunal dismissed the appeal as garments were made from powerloom fabrics of cotton and viscose, not eligible for drawback under Customs rules. The appellant's argument based on a Public Notice from 1979 was rejected, and previous payments of drawback for similar articles were deemed errors. The appeal was dismissed.