9911796707
TMI Blog1979 (11) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was not entitled to any drawback they manufactured tubes and flaps out of natural rubber which was not dutiable under the Act or the Rules. According the officer, no drawback was payable on non-dutiable goods or dutiable goods on which duty had not been paid. The decision of the Assistant Collector was set aside in appeal by the Appellate Collector of Customs by Ext. P7. Ext P7 was taken up in suo motu revision by the Central Government which by Ext. P8 order held that natural rubber out of which the petitioner's goods were manufactured was not dutiable and no drawback was therefore, payable to the petitioner for such goods. However in respect of goods manufactured and exported by the petitioner in which certain dutiable ingre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with and subject to, the rules made under sub-section (2). **** (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1), and, in particular, such rules may provide - (a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture of the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture of export goods of that class or description either by manufacturers generally or by any particular manufacturer; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty chargeable has been paid, or the duty paid has been rebated or refunded in whole or in part or given as credit, under any of the provisions of the Customs Act, 1962 (52 of 1962) and the rules made thereunder or of the Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder, the drawback admissible on the said goods shall be reduced taking into account the lesser duty paid or the rebate, refund or credit obtained: Provided further that no drawback shall be allowed - (i) if the said goods have been taken into use after manufacture; or (ii) if the said goods are produced or manufactured using imported materials or excisable materials in respect of which duties have not been paid." 6. Section 75 and the rules rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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