TMI Blog2005 (7) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Archana Wadhwa, Member (J)]. The dispute in the present appeal relates to the rate of drawback in respect of exports made by the appellants. 2. As per the facts on records, the appellants filed six shipping bills all dated 9-8-1999 for the export of Handicraft of Brass Artware with glass and wood fittings claiming duty drawback under Serial No. 74.20(i) @ Rs. 6/- per kg. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd of Handicraft. The goods in question, on visual examination did not show any special appeal in the nature of ornamentation or in-lay work or some similar work lending it an element of artistic improvement. Accordingly, it was held that the goods were nothing but simple looking glass or mirrors with a back support of wood plank and in shape of rhombus or square with a metal brass frame. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems produced before the said institution were out of the export consignment or they were identical. As such, the said certificate has to be rejected on this ground. 5. The appellants have not before the adjudicating authority, produced any other evidence to show that the goods in question merited to be described as handicrafts artware. It is seen that the appellant s authorised representative, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the view that the appellant s claim has been rightly rejected by the Commissioner. 6. However, in any view of the matter, we are of the opinion that the penalty imposed upon the appellants were not warranted, the appellants had declared the goods as handicrafts and if the revenue was not satisfied with the same, they were at liberty to ignore the appellant s claim and allow the drawba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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