No Drawback/Regulation of Drawback

No Drawback No drawback is admissible if –

(i) the goods, except tea chests for packing blended tea, have been taken into use after their 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; or

(iii) on jute batching oil used in the manufacture of export goods, namely, jute (including Bimplipatam jute or mesta fibre), yarn, twist thread, cords and ropes;

(iv) If the said goods being packing materials used in or in relation to the export of –

(a) jute yarn (including Bimlipatam jute or mesta fibre), twist, twine, thread and ropes in which jute yarn predominates in weight;

(b) jute fabrics (including Bimlipatam jute or mesta fibre), in which jute predominates in weight;

(c) jute manufactures not elsewhere specified (including Bimlipatam jute or mesta fibre) in which jute predominates in weight.