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2015 (1) TMI 120 - HC - CustomsPetition for release the pending balance duty drawback claim amount, entitled to the petitioner - Classification of HDPE / PP Bags, Flexible Intermediate Bulk Container (FIBC Bags) - Whether the goods exported under the classification of CETSH 6305 32 00 shall be re-classified under CETH 3923 29 90 - Held that:- , the Commissioner of Customs (Appeals), Chennai, by adverting to another order passed by the CESTAT in the case of TPI India Ltd., vs. CCE, Mumbai II reported [2005 (5) TMI 159 - CESTAT, MUMBAI] has held in favour of the petitioner stating that the Flexible Intermediate Bulk Container would fall under Chapter heading 6305 32 00. Apart from the above, the issue also has been decided by the Director General of Foreign Trade, Udyog Bhawan, classifying that Flexible Intermediate Bulk Containers are covered under ITC(HS) Code 63 and not under ITC(HS) Code 39. The Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi, in Circular No.42/2011-Cus., dated 22.09.2011, F.No.609/82/2011-DBK, also has settled the dispute regarding the classification of FIBC by bringing it under Chapter 63, therefore, this Court has no hesitation to allow the prayer made by the petitioner. - Revenue directed to issue refund within two weeks - Decided in favour of assesse.
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