1991 (2) TMI 154

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..... Bombay. 2. The applicants, exported hosiery goods in July, 1988. In the shipping bills, the goods were declared as being made of 100% woollen worsted dyed yarn of 18 BWS and drawback was claimed under sub-serial No. 2706 of the Drawback Schedule, which covers to "All wool knitwears and article of hosiery made from woollen worsted yarn of above 18 BWS counts.........". However, the Textile Commi .....

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..... t cover hosiery made of worsted yarn of above 18 BWS counts. In that according to the party, their exports were made of worsted yarn of above 18 BWS counts their items qualify for the drawback as permissible under sub-serial No. 2706. Drawing attention to the explanation at the end of Sl. No. 27 they stated that their only obligation was to declare at the time of shipment and produce evidence to t .....

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