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2012 (7) TMI 877 - GOVERNMENT OF INDIADenial of duty drawback claim - Drawback @ 1.7% of FOB value of exports or @ 5.3% under Chapter Heading No. 9401 - Wrong classification of goods - Classification under CTH 9401 or 9403 - Held that:- 9403 covers only those goods, which are not covered in above Tariff Headings viz, under CTH 9401 & 9402. Further, 9401 covers all seats. Further, as evident from HSN to Tariff Heading 9401 that such seat covers various kinds of chairs. Once, the goods find classification under CTH 9401, it cannot be classified under 9403, as 9403 covers only those furniture and parts thereof, which are not covered by the previous Heading. - Board vide Circular, categorically held that all chairs will be classified under 9401 and not under 9403. As in the instant case, only chairs as stand alone have been exported, their classification is more appropriate under CTH 9401 than 9403, applicant has also stated that for their subsequent exports, department is allowing classification under Heading 9401 and sanctioning drawback a higher rate. - impugned goods by Sorav Dining Chairs are classifiable under CTH 9401 and hence, the applicant is entitled for drawback at higher rate as claimed by them. - Decided in favour of assessee.
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