2008 (6) TMI 482 - AT - Central Excise

Summary

Issues:
1. Appeal against the dismissal of the adjudication order.
2. Dispute over the classification of exported footwear as gents leather half boots or long boots.
3. Reliance on Central Leather Research Institute report and DGFT classification.

Analysis:

1. The appellant filed an appeal against the impugned order where the appeal against the adjudication order was dismissed. The Deputy Commissioner of Customs finalized the assessment of shipping bills, treating various varieties as Gents Leather Half Boots, except for specific articles. The appellant contended that they exported gents long leather boots, contrary to the Deputy Commissioner's classification as half boots.

2. The appellant argued that based on the Central Leather Research Institute report, they consumed inputs required for gents leather long boots. However, the Revenue's position was that the DGFT's classification determined the exported goods as gents leather half boots. The dispute centered on whether the appellant exported half boots or long boots, with the DGFT opining that the goods matched the parameters of half boots. Consequently, the impugned order was upheld, and the appeal was dismissed.

3. The crux of the matter revolved around the classification of the exported footwear. The appellant's reliance on the Central Leather Research Institute report was countered by the DGFT's classification, leading to the conclusion that the goods were gents leather half boots. As the DGFT's opinion aligned with the assessment, the impugned order's validity was upheld, resulting in the dismissal of the appeal.