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2011 (6) TMI 546 - CGOVT - CustomsDrawback - Revision Application - goods to be not fitting the description of “Sandals” but were found to be chappals - after examination the goods were found fitting in description of leather chappals at Sr. No. 640301A-4.7% and hence the shipment was allowed provisionally - case was adjudicated for entitlement of DBK S.No. 640313 @ 1% only – Held that:- applicable Drawback Schedule is an independent piece of legislation and other (provisions) of Customs Act, 1962 including Customs Tariff can be of “guiding factor” role but cannot form the sole basis of deciding the impugned classification. Government therefore after taking into consideration the simple and plain reading of the applicable Drawback schedule along with the fact of basic constituent material (i.e. leather), categorization as per council of leather exports, C.B.E. & C. Circular No. 08/2002-Cus., dated 30-1-2002 and facts of maximum coverage/contact areas etc. is of considered opinion that any (additional) re-enforcements, attachment, accessories and components should not form basis of altering the basically qualified classification of impugned export goods herein i.e “Leather Sandals”. there is no legal bar so as not to attach wooden heel to “Ladies Leather sandals with leather neolite sole, heels”, Government sets aside the impugned orders and allows the applicant's claimed Drawback under Drawback S.S. No. 640311A @ 7.5% (with relevant cap.). Revision Application thus succeeds
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