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2018 (6) TMI 203 - AT - CustomsDuty Drawback - description of the goods - exemption from export duty - N/N. 133/2000 dt. 17.10.2000 - whether test result of one shipping bill can be made applicable to other shipping bills? - Held that:- The description of the goods and the conditions applicable from the DGFT Public Notice are different for each of the three 3 shipping bills, which have been placed on record by the appellant page from 21 to 25 of the paper book. Even though the consignee is the same the fact that the goods declared were different for the three shipping bills and different conditions were claimed in terms of Public Notice No.21/2009-14 dt.1.12.2009 for each of the impugned shipping bills - Commissioner (Appeals) is correct in its view that test results of one shipping bill can be made applicable to other shipping bills. The export goods were declared to be covered under S.No.(I) and (XIII) of Public Notice No.21/2009-14 dt.1.12.2009. and the condition No.VI “Burnishable Leathers (All subtracts including butts and bends)” clearly is not applicable to shipping bill No.194. Appeal dismissed - decided against Revenue.
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