TMI Blog2012 (5) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry 630207 which deals with other category of goods blended with cotton and man-made fibre. Justification should have been brought out clearly to show how the goods exported were of ‘other’ type of goods. In absence of any enquiry done in that regard to bring the goods to other category, there is no scope to agree with DR - goods exported does not belong to other category as is envisaged by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f blending. To remove the difficulty in understanding the description of goods for the claim of drawback, the appellant approached the Ministry of Finance and got clarification to the effect that Sl. No. 630202 of Drawback Schedule of 2007-08 covers items made of fibre which is a blend of cotton and man-made fibre (MMF) irrespective of stage of the blending whether at yarn stage or weaving stage. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to bring the goods to other category, there is no scope to agree with learned DR. 5. We have taken help of Shri Asthana learned Counsel as Amicus Curiae to find out whether the interpretative rule of Customs Tariff Act, 1975 shall be of any help to interpret the Drawback Schedule. He explained that the very purpose of both the schemes is different. 6. We are unable to find any support f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
