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2016 (8) TMI 799 - CESTAT NEW DELHI

2016 (8) TMI 799 - CESTAT NEW DELHI - 2016 (340) E.L.T. 567 (Tri. - Del.) - Demand - denial of benefit of exemption notification - Notification No. 21/2002 dated 1.3.2002 - export of handicraft item - wooden furniture - certificate wrongly obtained from Export Promotion Council for Handicraft (EPCH)- Held that: - EPCH which is a sponsored organisation under the Ministry of Textile, Government of India, upon verification of the records maintained by the appellant, has certified inter alia, that h .....

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he genuineness or authenticity of such certificates - appeal allowed - decided in favor of appellant. - C/114/2011-CU(DB) - Final Order No. 52559/2016 - Dated:- 15-6-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Ms. Rinky Arora, Advocate - for the appellant Shri K. Poddar, D.R.- for the respondent ORDER This appeal is directed against the impugned order dated 13.12.2010 passed by the Commissioner of Customs (Appeals), Jaipur. 2. The brief facts of the case ar .....

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notification has not been fulfilled inasmuch as the goods exported by the appellant are not the handicraft item but wooden furniture. The further ground assigned for denial of the exemption notification is that the certificate has been wrongly obtained from Export Promotion Council for Handicraft (EPCH). Duty demand confirmed in the adjudication order was upheld in the impugned Order dated 13.12.2010 passed by the ld. Commissioner (Appeals). Hence, the present appeal before this Tribunal. 3. Ms. .....

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