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2018 (1) TMI 1458 - CGOVT - CustomsDuty Drawback - classification of exported goods - women narrow fabric elastics - whether classified under Heading No. 5806 or otherwise? - Held that:- The revenue authorities have accepted that the product of the applicant is made by using these raw materials and with the technique of warp and weft. Considering all these facts, it is apparent that the woven fabric elastics exported by the applicant were narrow woven fabrics falling under S. No. 5806 01 and not under 5604 as held by the Deputy Commissioner and the Commissioner (Appeals - the Deputy Commissioner and the Commissioner (Appeals) have not offered any reason in their orders and have not discussed any detail on the basis of which the applicant's products can be classified under 5604. Considering the nature of the product, its size, its contents and its manufacturing techniques, the Government feels that the applicant's product exported under shipping bill No. 1945690, dated 27-9-2012 are not classifiable under 5604 which only covers rubber thread and cord, textile covered, textile yarn and strip and the goods of Heading 5404 or 5405, impregrated, coated, covered or sheathed with rubber or plastics and not the goods like narrow woven fabrics exported by the applicant. Accordingly, the applicant is eligible to avail drawback of duty at the rate applicable to the goods of S. No. 5806 of Drawback Schedule which was originally claimed by the applicant. Revision application allowed.
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