1995 (6) TMI 17

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..... ty drawback to the Petitioners in respect of cotton bleached candy exported by the Petitioner under Duty Drawback Rules. The relevant entry is sub-serial No. 2617 under which the description of the goods entitled to duty brawback was as follows : "Cotton Fabrics (Other than handloom fabrics) not covered by S.S. No. 2616 when yarn dyed/piece dyed/printed in the body." 2. By public notice dated .....

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..... by the Deputy Collector of Customs, the Petitioners preferred an appeal to the Collector of Customs (Appeals). The Appellate Authority also rejected the appeal on the same ground. 3. It is argued on behalf of the Petitioners that under the above sub-rule 2617, Petitioners were entitled to claim duty drawback in respect of the cotton bleached candy. It was contended that even reading the sub-ser .....

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..... rinting it is undoubtedly a predominantly printed material. The clarification as well as the public notice disentitled the assessee from claiming the benefit of duty drawback only if few thin lines of printing/coloured yarn is contained in the body of the fabrics. In the present case that is not the case. In the present case predominantly the goods are printed to the extent of 50% in the body of t .....

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