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2013 (8) TMI 354 - HC - CustomsClassification of Goods – Held that:- Directorate General of Central Excise Intelligence was given order to conclude the investigation on as to whether the goods in question were classified under Tariff Item No.848221 or under Tariff Item No.732616 - In case, after investigation it was found that the goods in question were classifiable under Tariff Item No.848221 - the adjudication by the CC shall be concluded as far as possible within a period of two months thereafter subject to complying with the procedure as required and after giving adequate opportunity to the assesse - If it was found that the assesse was not cooperating after giving reasonable opportunity it will be open for the CC to proceed further with adjudication ex-parte after recording reasons. Duty Drawback – Held that:- CC shall comply with the order passed by the court by which the Revenue more particularly CC was directed to process the pending drawback claims at the rate of 2% if it found that the petitioner had complied with the requirements under rules and regulations - shall pay drawback to the assesse on appropriate value of the exports – SLP disposed of by giving instruction of proper adjudication by the department - Decided in favor of assesse.
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