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TMI Blog2009 (4) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Jyoti Balasundraram, Vice-President]. - Vide the impugned order, the Commissioner of Customs has confirmed demand of duty of Rs. 21,17,221/- in terms of Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 together with interest, holding that the appellants herein were not entitled to drawback of the above amount under the All Industry Drawback Rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... house under Section 65 of the Customs Act, 1962 (52 of 1962), (b) manufactured or exported in discharge of export obligation against an Advance Licence issued under the Duty Exemption Scheme of the relevant Export and Import Policy; Provided that where exports are made against Advance Licences issued on or after 1st April, 1997, in discharge of export obligations in terms of Notification No. 31/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in terms of rule 18 of the Central Excise Rules, 2002; (f) manufactured or exported in terms of sub rule (2) of rule 19 of the Central Excise Rules, 2002; (g) manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002." 4. The commodity or product exported is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther it is the export commodity or product to which drawback is not entitled if such commodity or product is manufactured partly or wholly in a warehouse under Section 65 and it the present case the export commodity namely knitted garments were not manufactured either partly or wholly in a warehouse. A plain reading of the language of Note 2 to the drawback rates lends support to this view. We, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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