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Issues: Interpretation of Drawback Schedule sub-serials 2104(a) and 2104(e) for leather goods.
In this judgment, the revision application was filed concerning the classification of exported goods under the relevant Drawback Schedule sub-serials 2104(a) and 2104(e). The Collector (Appeals) had upheld the Asstt. Collector's decision to admit the applicant's claim of drawback under 2104(a) instead of 2104(e. The applicants argued that the exported goods, though non-collapsible, fell under the category of leather handbags due to the presence of leather shoulder straps. They relied on dictionary definitions to support their claim. The government carefully examined the submissions and the samples provided by the applicants. The goods in question were described as rectangular, non-flexible articles with a hard exterior, studds at the bottom, a lid on top, and a carrying handle along with a shoulder leather strap. The government analyzed the dictionary definitions of 'bag' and 'box' to determine the nature of the exported goods. It was concluded that the items were more akin to a 'box' than a 'bag' based on their fixed shape and rigid structure, despite the addition of straps. The government held that the goods were commonly known as boxes in the market, not bags, and therefore excluded them from sub-serial 2104(e). Regarding the plea that only two out of thirteen pieces of items were examined, the government found no evidence to suggest that the other items were materially different, especially since representative samples were withdrawn. It was also noted that the party did not raise any concerns about non-representative sampling at the time the samples were taken. Consequently, the government accepted the samples as representative. Ultimately, the government found no justification to overturn the impugned order, deeming it correct both factually and legally. As a result, the revision application was dismissed, and the original order was upheld.
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