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2010 (11) TMI 735 - GOVERNMENT OF INDIARevision application – Classification - lamp holders - Drawback – Held that:- As per provisions of Notification No. 68/07(NT) dated 16-6-07 the General Rules for the Interpretation of the First Schedule of the Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in drawback schedule. As per Rule 3 of General Rules for the interpretation of customs tariff the goods are to be classified in the heading which provides the most specific description rather than in a heading providing a more generic description. In view of the provisions of said rules, the lamp holders being specifically mentioned in Heading 8536 are to be classified in the CTH 8536 as held by lower authorities. The argument of the applicant that by classifying goods in CTH 8536 he gets lower drawback has no legal force and same cannot be entertained in these proceedings. As such, Government finds no infirmity in the impugned order-in-appeal and upholds the same, revision application thus rejected as being devoid of merits
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