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2013 (7) TMI 796 - GOVERNMENT OF INDIAClassification of goods – duty drawback – assessee exported High Voltage switchgear (Circuit breaker SF6) classifying the export goods under Heading 85.37 under claim for drawback - the AC contended that the export goods are not eligible for drawback under SS No. 85.37 but under SS No. 85.35 - Held that:- The Tariff Items in the First Schedule to the Customs Tariff Act, 1975 and description of goods in Drawback Schedule are aligned at four digit level, the said circuit breakers exported are specifically covered under Heading 85.35 of the Drawback Schedule and therefore the same have to be classified under S.S. No. 85.35 of Drawback Schedule - the heading which provides the most specific description shall be preferred to heading providing a more general description - court relied upon Crompton Greaves Ltd. v. CCE (1996 (8) TMI 190 - CEGAT, NEW DELHI ) - Government notes as per Condition 2 of Notification No. 68/2007-Cus. (N.T.), dated 16-7-2007 and Notification No. 103/2007-Cus. (N.T.), dated 29-8-2007, General Rules for interpretation of the First Schedule to the Customs Tariff Act, 1975, shall mutatis mutandis apply for classifying the export goods listed in the said Schedule – revision application decided against assessee
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