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2013 (7) TMI 757 - CGOVT - CustomsClassification of goods - Duty Drawback – assessee exported baby caps and claimed drawback under Sl. No. 6505A and the same was sanctioned as per the declaration - the claimant sought for amendment of the drawback Sl. No. to 611107A on the ground that the same was earlier wrongly declared by mistake – Held that:- Drawback Sr. No. 6505 provides the most specific description and goods ‘‘baby caps” are rightly classified under Sr. No. 6505 - General Rules for Interpretation of the First Schedule to the Customs Tariff Act - mutatis mutandis apply for classifying the export goods listed in drawback schedule as per Condition No. 8 of the Notification No. 81/2006 - Rule 3(a) states that the heading which provides most specific description, is to be preferred to heading providing a more general description – revision decided against the assessee
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