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2014 (5) TMI 598 - AT - CustomsClassification of goods - whether the red sanders handicrafts exported were prohibited goods falling under tariff item 4403 9918 and confiscable as held by Revenue while appellant claims the goods to fall under the tariff heading 97019091 and restricted goods but freely exportable - Held that:- There is no difference to the factual aspect that the appellant was attempting to export 7721 red sander wood items concealed under the sandal wood handicrafts. Such concealment proves apprehension and fear of the appellant as to the prohibition of export thereof. When the goods concealed were found to be red sander goods and proved from the botanical report to be so, the appellant came with the plea that the goods fall under tariff heading 9701 9091, while Revenue claimed the goods to fall under Customs Tariff heading (CTH) 4403 9918. The Entry 9701 9091 specifies the goods as ‘domestic article of wood (hand decorated)’. Such items are freely exportable. But the item of the goods presented before us in the course of hearing do not appear to be hand decorated domestic article but specific goods of the description of handcrafts made of red sanders wood. Therefore, the goods attempted to be exported shall be out of the ambit of entry 9701 9091 - export made by shipping bill No. 479 dated 25.08.2009 was covered by 2004-09 Policy. Therefore, appellant’s plea that the benefit of above notification dated 03.12.2013 is available to it is of no avail. Added to that the grant of Notification is only permissible only from the date of notification but not retrospectively as has been held by Apex Court in the case of Sunwin Technosolutions Pvt. Ltd. vs. Commr. of Central Excise, Ranchi [2010 (9) TMI 71 - SUPREME COURT OF INDIA] - Therefore, any benefit granted to the appellant under Exim policy of 2009-14 shall be mockery - Decided against the assessee.
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