Section 20. (1) When any cotton fabrics manufactured in a mill in British India and composed in whole or in part

20. (1) When any cotton fabrics manufactured in a mill in British India and composed in whole or in part of dutiable counts of yarn are exported by sea from any customs port to any foreign port, the exporter may apply to the Customs Collector at the port of shipment for the repayment as drawback of any duty which may have been paid under this Act in respect of such yarn. (2) In every application made under sub-section (1) the applicant must state— (a) the quantities and counts of yarns in respect of which drawback is claimed, the mill at which they were produced, and, as nearly as possible, the dates on which they were produced; (b) the mill at which, and, as nearly as possible, the dates on which, the fabric was manufactured.