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2017 (5) TMI 1370 - CESTAT MUMBAIClassification of exported goods - placemats, napkins and runners of composition 60%/70% silk and balance cotton - classified under heading 57025920 of the Customs Tariff, which covers “carpet and other floor coverings of silk” or otherwise? - Benefit of DEPB scheme - The appellant sought benefit of DEPB under DEPB group code 89 Sr.No.47C which entitles credit of DEPB @ 4.7% of the FOB value - Held that: - the shipping bill has the description of 70% silk and 30% cotton or 60% or 60% silk and 40% cotton. It is obviously a product, which is not covered by the description provided under DEPB entry 89/47C which reads “Made-ups made out of one or more manmade filament yarn with or without metalized yarn”. - it is likely that it was a clerical error on the part of the exporter. None the less there has been a violation of Section 113 (i) of the CA, in so far as wrong DEPB entry was claimed. The redemption fine is reduced from ₹ 20 lakhs to ₹ 2 lakh and penalty is reduced from ₹ 1 lakh to ₹ 10,000/- only - appeal allowed - decided partly in favor of appellant.
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