Home Case Index All Cases Customs Customs + CGOVT Customs - 2013 (7) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 681 - CGOVT - CustomsClassification of goods - Assessee had exported woven fabrics containing 85% or more by weight of synthetic filament yarn (dyed and printed) polyester” under claim of drawback under Tariff item no. 540702A of the Drawback Schedule - department viewed that the exported goods were not eligible for the benefits of drawback in terms of tariff item No. 540702-A, but under Tariff Items No. 540705 - Held that:- Goods cannot be classified under Tariff Item No. 540705 - Government finds that the exported goods merit classification under Tariff Items No. 540702 and not under Tariff Item No. 540705 as claimed by the department - the printed and coloured textile materials had also been brought under the purview of “dyed” textile materials - the chemical examiner’s report states that the goods as “printed” - In term of para (10) of the Notification No. 81/2006-Cus. (N.T.) the printed textile materials should also be treated in the category of dyed fabric for claiming drawback benefit - Tariff Item No. 540705 includes description of goods as “Other (grey) - exported goods being printed in nature cannot be classified as grey fabric – decided against department.
|