9911796707
TMI Blog1987 (1) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... r : G. Sankaran, Vice-President]. - Despite notice of hearing, the appellants were not represented in the court when the matter was taken up for hearing today. They had sent a letter to the effect that they would not be appearing in person and that the matter might be disposed of on the basis of submissions on record. In the circumstances, we have heard Smt. Dolly Saxena, Sr. D.R. for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be said to amount to taking the bobbins into use, the appellants would be entitled only to the reduced rate of drawback as held by the lower authorities. On the other hand if the process is held not to amount to taking into use of the bobbins, then the appellants would be entitled to the full amount of draw back. 3. The bobbin is in the nature of a container or receptacle for the packing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. In the circumstances, I do not consider that the bobbins had been taken into use. 4. In the above view of the matter, it must be held that the action of the customs authorities in granting draw back at the reduced rates was not correct. The appellants must be granted draw back at 98% of the duty paid in terms of Section 74 of the Customs Act. I, therefore, allow the appeals with consequentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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