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2018 (8) TMI 566 - AT - CustomsDuty Drawback - denial of benefit of drawback on the ground that the goods exported by the appellant were not handicrafts but furniture - Held that:- The identical issue stands considered by the Tribunal in the case of Commissioner of Customs, Jodhpur vs. Art Asia Sankalp International [2015 (1) TMI 795 - CESTAT NEW DELHI]. While dealing with same, the Tribunal observed that “The Revenue has gone by the examination of the furniture by the Customs Officers, who cannot be held to be experts in the field. There is no expert opinion produced by the Customs Authorities - the fact that the appellant is registered with the ‘Export Promotion Council for Handicrafts’, is indicative of the fact that furniture manufactured by the appellant is Handicrafts”. In view of the fact that the appellant is not only registered with the ‘Export Promotion Council for Handicrafts’ but has also produced certificates from them, certifying that the goods exported by the appellant were Handicrafts, it has to be held that the appellant exported handicraft items - the appellants are entitled to drawback benefits by treating the exported goods as Handicrafts. Appeal allowed - decided in favor of appellant.
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