TMI Blog2017 (10) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng used by the petitioner in the gloves exported by the petitioner. Learned Advocate for the petitioner submits that, the petitioner is entitled to duty drawback on the exports of the gloves. The authorities had been granting such duty drawback over a considerable period of time. The customs authorities are seeking to deny duty drawback to the petitioner on the export of gloves referring to Rule 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rival contentions of the parties and the materials made available on record. In the facts of the present case, the applicability of Rule 3[i] second proviso [ii] of the Customs, Central Excise Duties and Service Tax Duty Drawback Rules, 1995 is under consideration. The relevant portion of Rule 3 of Rules of 1995 reads as follows:- Rule 3. Drawback (1) Subject to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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