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2013 (2) TMI 228 - CGOVT - CustomsDBK - “other handicraft of iron & aluminium” Vs. “Furniture” – Assessee are engaged in the manufacture and export of handicrafts of Iron & Aluminium – Filed rebate claims for export of goods described as “other handicraft of Iron & Aluminium” and classified under Drawback Schedule Heading No. 732602 which covers “other handicraft of Iron and Steel” – there was four consignments contained goods such as chair, table bird cage, plant stand, tray and stand, etc. – Department claims that table, chairs etc. are very well covered by the definition of furniture, and “Furniture” are specifically covered under Chapter 94 (under sub-heading 9403), hence the claimed classification under DBK Heading 732602 as “other handicraft of Iron & Steel” appeared incorrect. Held that:- Chapter sub-heading 9403 simply cover other furniture and part thereof, made out of iron and steel whereas the Drawback Schedule Heading No. 732602 specifies “other handicraft of Iron and Steel”. Assessee claimed their drawback under Drawback Schedule No. 732602 and submitted a certificate bearing No. DC/(H)/Tex/PSICII/ NR/1(14)/2003-04/123, dated 10-9-2008 issued by Assistant Commissioner (H), Northern Regional Office, New Delhi. This certificate is not questioned/rejected by the department - Circular No. 3/2010-Customs., dated 12-2-2010 issued vide F.No. 609/27/2009-DBK resolves that whole dispute. Board vide Circular No. 128/39/95-CX., dated 25-5-1995 had clarified that since the office of Development Commissioner (Handicraft) has treated imitation or real zari as handicrafts the same may be treated as handicrafts by the Customs and Central Excise Authorities – The board reiterated these guidelines vide Circular No. 32/99-Cus., dated 4-6-1999. The Board vide subsequent Circular No. 56/99-Cus., dated 26-8-1999 advised the field formations that they can accept the certificates issued by either the Development Commissioner (Handicrafts) or by the Export Promotion Council for Handicrafts (EPCH) - ). A decision to reject the certificate issued by the Development Commissioner (Handicraft)/EPCH Certifying the goods as artware/handicraft has to be taken only with the approval of the Commissioner of Customs/Central Excise and after discussion with the certificate issuing authority – Against the revenue.
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