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2012 (5) TMI 572 - CESTAT NEW DELHIClassification of drawback claim - SI No. 630202 or Sl. No. 630207 - Held that:- There is no whisper about the difference between the goods falling under entries i.e. 630202 and 630207. But the Department was of the view that the goods would fall under entry 630207 which deals with other category of goods blended with cotton and man-made fibre. Justification should have been brought out clearly to show how the goods exported were of ‘other’ type of goods. In absence of any enquiry done in that regard to bring the goods to other category, there is no scope to agree with DR - goods exported does not belong to other category as is envisaged by the Entry 630207 - Decided in favour of Revenue.
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