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2014 (2) TMI 640 - AT - CustomsDenial of drawback claim - Classification of goods - Classification under Heading 610602 or under 610607 - Misdeclaration of goods - original authority held that there was a misdeclaration of the goods inasmuch as the blending was not at the yarn stage - Confiscation of goods - Imposition of redemption fine - Held that:- no reason to conclude that blending of the material should be done before the spinning of yarn for claiming drawback as per item 610601. This interpretation is canvassed by reading extra words into the relevant entry of the Drawback Schedule. While interpreting such entries extra words cannot be read into any such entry - Decided in favour of assessee.
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