2000 (1) TMI 658

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..... - The appellants filed this appeal against the order-in-appeal dated 5-5-1999 passed by the Commissioner of Customs (Appeals). 2. Brief facts of the case are that the appellants filed three shipping bills dated 23-9-1997 under claim of drawback. The appellants declared the FOB value of Rs. 19,88,493.00 and claimed drawback as per Sl. No. 62.01 of drawback rules. On examination of the goods .....

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..... any base fabric nor does it have any embroidery on it. It is during the process of weaving the fabric that a design is made on the fabric in the lace-making machine itself, which appears as embroidery. The design of fabric is a part of fabric. Therefore, it is a self-designed fabric and no embroidery is done on the fabric. He submits that the garments, in question were made from fabric containing .....

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..... ty gave a specific finding that the readymade garments were actually made of nylon as base fabric with embroidery of viscose. In view of this specific finding, there is no infirmity in the impugned order whereby it is held that the drawback is admissible only if the garments are made wholly or mainly of cotton/polyester and/or cellulosic yarn. As per the observation of the adjudicating authority, .....

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