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2015 (9) TMI 615 - CGOVT - CustomsDrawback Claim under S.no. 48026210 export of plain paper cut in size - Quality of goods Respondents claimed drawback under Sl. No. 48026210 @ 5.5% Lower authority classified export goods under drawback S. No. 4802 0099 and allowed eligible drawback of 1% and not 5.5% as claimed by respondents Commissioner(A) allowed drawback @ 5.5%, in favour respondent Held that:- original authority held that goods are not of prime quality and hence, classifiable under drawback S. 48020099 @ 1% only Benefit of drawback @ 5.5% is available to those sheets cut to sizes only from prime quality paper CPPRI to whom samples were sent for testing, neither confirmed that goods were prime or otherwise Nature of finished goods as prime or otherwise is decided on basis of physical, chemical and other critical parameters of finished goods and not by nature of raw material used for manufacture of such finished goods There are no categorical evidences brought on record that impugned goods are not prime Report of CPPRI is inconclusive Further, onus was on department and not on respondent, to prove nature of goods Nothing substantial could be brought on record to prove that goods were other than prime in nature Therefore, respondents are rightly eligible for drawback @ 5.5% Decided against revenue.
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