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2014 (1) TMI 1457 - CESTAT NEW DELHIClassification of goods - Claim of duty drawback - Held that:- It was not justified in defence grounds by tine Respondent as to how the goods used on the dining table mat shall be handicraft. Facts of the case clearly suggest that fiction was created to claim higher drawback. Burden was on the assesse to prove that the goods squarely fall in the category of handicraft when onus of proof was discharged by Revenue bringing the goods to a different class. No reasons were on record to appreciate the decision of the learned Adjudicating Authority. But Adjudicating authority presumed that goods shall be governed by entry 702000090 for no rhyme or reason. Rule of classification needs reason to entertain a claim of higher rate of drawback and it is no one’s right to take a benefit under law unless that is proved and backed by reason - appellant failed to substantiate its claim by good reasons - Decided in favour of Revenue.
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