Repealed or not in force · As amended up to 2026-08
XVII of 1894.
14 Cotton Duties. [ACT II
(Part I
23. Notwithstanding
XVII of 1894.
14 Cotton Duties. [ACT II
(Part I.—Excise.—Sections 23-25.)
No repayment of duty to be granted in certain cases.
23. Notwithstanding anything herein contained, no drawback shall be allowed in respect of any cotton goods on which duty has been paid—
(a) when the goods are of less value than the amount of drawback claimed, or
(b) when the claim is for drawback amounting to less than five rupees in respect of any single shipment.
Application of sections 51 and 52 of Principal Act to claims under this Act.
Source: India Code