TMI Blog2014 (1) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... to claim higher drawback. Burden was on the assesse to prove that the goods squarely fall in the category of handicraft when onus of proof was discharged by Revenue bringing the goods to a different class. No reasons were on record to appreciate the decision of the learned Adjudicating Authority. But Adjudicating authority presumed that goods shall be governed by entry 702000090 for no rhyme or r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Today also, the respondent has failed to cause appearance. On the earlier occasion i.e. on 14-6-2012, notice was issued through DR. 2. When the matter came up today, it is the submission of Revenue that wrong classification by adjudicating authority has caused prejudice to revenue enabling the respondent to claim higher drawback as compared to revenue s contention of 1% available. Learned DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fabrics and glass beads, the appropriate rule for classification would be Rules 3(a) and (b) of the rules for Interpretation of the Customs Tariff Rule 3(a) prescribes that heading provides specific description should be preferred to heading provides general description. To appreciate the issue, I refer the entries of contentious headings of Chapter 70 of the Schedule of Drawback Rates : Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by tine Respondent as to how the goods used on the dining table mat shall be handicraft. Facts of the case clearly suggest that fiction was created to claim higher drawback. Burden was on the assesse to prove that the goods squarely fall in the category of handicraft when onus of proof was discharged by Revenue bringing the goods to a different class. No reasons were on record to appreciate the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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