9911796707
TMI Blog2014 (1) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... hat applicant filed Shipping Bills No. 6776873, dated 21-12-2011 and No. 6719520, dated 17-12-2011 for export of goods i.e. 100% Rayon Powerloom Woven Ladies Blouses in quantity 16800 pieces and 10489 pieces of value Rs. 73,02,960/- and Rs. 45,59,568/- respectively. The applicant claimed drawback @ 9.1% with capping of Rs. 45/- per piece under Drawback Heading 620603A. The subject goods were examined 5% and found that said ladies blouses had elastic tightening at the bottom. As per the explanatory notes envisaged in the Classification Guidelines for knitted and woven garments issued by Textiles Committee, Ministry of Textiles, G.O.I., the Blouse does not include garments with pockets below the waist or with ribbed waistbank or other means o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export product shall attract more refund. And the product which suffers less duty on inputs shall attract less entitlement. In this case the department has overlooked its principal reason of making the statute by opting to classify our product which carries less entitlement for more suffering. 4.2 The change of classification in the shipping bill was requested by the applicant under stress to save the merchandise otherwise the export order would have cancelled. Since the opinion does not deny that the item of export was not a blouse, there is no violation of the provision of Section 113(ii) of the Customs Act, 1962 and does not liable for penal action under Section 114 of the Customs Act, 1962. 4.3 The Order-in-Original does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jain, GM and Shri S.K. Das, GM on behalf of the applicant who reiterated the grounds of Revision Application. The applicant has also stated that in the latest Drawback Schedule, new entry as 621101 is introduced covering the said item with a value cap of Rs. 54/- which infact they had claimed in respect of impugned exports. Shri R.K. Tyagi appeared for personal hearing on behalf of the respondent, department. Who requested to uphold the impugned Order-in-Appeal. 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 applicant sought to export goods "100% Rayon Powerloom Woven Ladies Blouses" by claiming drawback @ 9.1% w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aist or with ribbed waistbank or other means of tightening at the bottom of the garments. From perusal of said explanation, it is ample clear that garment having any means of tightening at the bottom does not fall within the meaning of blouse. Hence, the impugned goods cannot be classified as 'Blouse' classifiable under drawback Heading 620603A, as claimed by the applicant. 8.1 The applicant has relied upon opinions tendered by the Textiles Committee vide letter having same No. TC/DEK/43/RMG CLASSIFICATION/ 11, both dated 2-1-2012. From perusal of said opinions, Government finds that the Textile Committee has given opinion in respect of two different items first, 'Rayon woven Ladies Blouse with tightening at Bottom' and "Rayon woven L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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