Home Case Index All Cases Customs Customs + CGOVT Customs - 2011 (6) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 573 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision Application – classification - Girls Trousers or Legging - claimed drawback rate at 8.80% of FOB by classifying them under drawback schedule Sl. No. 6104. However the lower authority held the said goods as “Legging” and classified the goods under DBK schedule 640699 and released drawback only @ 1.00% on the FOB value – Held that:- Government takes up this case matter with the basic objection as being true and substantial i.e. whatever goods were exported were not conforming to normal trousers but were definitely of other particular category which the examining and exporting officer found as “Leggings” but the appellate authorities inferred the same as tight-fitting stretchy single piece knitted garment more akin to ‘tights’ leggings eligible for DBK under S.S. No. 611507. The applicant has not put forth any new ground in the Revision Application. The grounds taken in Revision Application are same as the ground of appeal before Commissioner (Appeals). goods are rightly classified under DBK S.S. T. No. 611507-irrespective of the export garment being unisex or not. Government finds no reasons/ground to interfere in the same. Government therefore uphold the impugned Order-in-Appeal for being the same as perfectly legal and proper. Revision Application is thus rejected
|