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TMI Blog2011 (3) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 6331974 dated 25-5-2008 for export of 172 packages said to contain Bed Spreads, Cushion Covers, Table mats, runners and curtains. The goods were valued at Rs. 14,44,279/- and the Applicant claimed Drawback under Serial No. 6303 and 6304 of the Drawback Schedule. 2.1 During the physical examination of the goods Items No. 11, 12 and 13 of the said Shipping Bill declared as 100% cotton Elise Bed Spreads claiming Drawback under Serial No. 630401 of the Drawback Schedule were found to be quilted. Hence the goods were classified under RITC 94049099 and corresponding Drawback Serial No. 9404. The entry under which read as "Mattresses Supports, articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this Revision Application under Section 129DD of Customs Act, 1962 before Central Government on the following grounds: 4.1 The bedspreads are not the articles listed under Heading No. 9404 of the Drawback Schedule. The purpose of the goods was not to protect the body from the cold weather which is the main purpose of the quilts. The quilts are designed to provide sufficient insulation between the two layers of the fabrics so that the body is protected from the external cold. The goods exported by the Applicants were bedspreads which are designed to cover the entire length and breadth of the bed so as to provide an aesthetic look thereto and conceal the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heduled in this case on 21-10-2010 and 6-12-2010. Shri Vipin Kumar Agrawal, Partner attended hearing on behalf of the applicant who reiterated the grounds of revision application. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the limited issue before the Government is to decide whether the goods in question will fall under Chapter Heading 6304 or 9404 of Drawback Schedule. 7.1 Government observes that Tariff Heading 6304 covers "Other furnishing articles, excluding those of - Heading 9404." Tariff Heading 9404 covers "mattress supports; articles of bedding and similar furnishing (for example wattners, quilts, ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attress support), bolsters, pillows, cushions, pouffes, etc. (3) Sleeping bags." 7.3 The plain reading of above two Tariff Headings i.e. 6304 and 9404 along with their explanatory notes reveals that 6304 covers "other furnishing articles" provided those articles do not fall under Heading 9404. From the reading of Explanatory Note to 9404, it is clear that Tariff Heading 9404 includes quilts and bedspreads. Perusal of Picture of the product, submitted by the Applicant reveals that the goods are not furnishing article stuffed with any material. Such type of goods are specifically classifiable under Heading 9404. 7.4 The Applicants submits that the goods in question are designed to covers the entire length ..... X X X X Extracts X X X X X X X X Extracts X X X X
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