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2017 (10) TMI 363 - HC - CustomsDuty Drawback - exports of the gloves - Rule 3 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - Rule 3(1) second proviso clause [ii] thereof - Held that: - When the import is without any cost and duty free, and in the facts of the present case, where the inner material so imported is used in the gloves exported and when the petitioner is not claiming that the inner material is produced or manufactured in India for export, the question of applicability of Rule 3(1) second proviso clause [ii] does not arise. The inner material is not being produced or manufactured by the petitioner in India. It is an imported material, which is exported as part of the gloves. The gloves otherwise is offered for taxation in India. The contention of the authorities that, the export of gloves attracts the provisions of Rule 3 of the Customs, Central Excise Duties and Service Tax Drawback Rules 1995 is misplaced - it would be appropriate to request the authorities to consider and decide the claim for duty drawback made by the petitioner in accordance with law - petition disposed off.
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