(1)Notwithstanding anything hereinbefore contained, no drawback shall be allowed-[* * *] [ Clause (a) omitted by Act 11 of 1983, Section 53 (w.e.f. 13-5-1983).](b)in respect of any goods the market-price of which is less than the amount of drawback due thereon;(c)where the drawback due in respect of any goods is less than [fifty rupees] [ Substituted by Act 11 of 1983, Section 53, for " five rupees" (w.e.f. 13-5-1983).].
