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2008 (4) TMI 151 - CESTAT MUMBAI
Draw back Rules is not subject to Customs Act – so there is no time limit for the recovery of the erroneously paid drawback - Heading (7323) which cover “steel items” will also cover “stainless steel items” unless otherwise specified – so stainless steel items are eligible for drawback only under heading 7323, not u/h 8215 – items which are not used for handling food/drink are not classifiable u/h 8215 for drawback – Spoons, tongs or table ware items are classifiable u/sh 821501 of DBK schedule