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2014 (1) TMI 636 - AT - CustomsStay application - Export of brass sanitary fittings - Duty drawback - Held that - Commissioner has held that these impugned goods are nuts & bolts without producing any evidence on records as on what basis the goods are to be held as nuts & bolts. Therefore prima facie the applicant has made out a case. Accordingly we stay the operation of the impugned order till final disposal of the appeal - Stay granted.
Issues involved: Classification of exported goods for duty drawback under the drawback schedule.
Detailed Analysis: The judgment revolves around the classification of goods for duty drawback under the drawback schedule. The applicant exported brass sanitary fittings and claimed duty drawback under Chapter Note 7418 of the drawback schedule. However, upon examination, it was objected that the goods should be classified as nuts & bolts under Entry No. 7415 of the drawback schedule. Consequently, the Commissioner of Customs (Exports) classified the goods under Entry No. 7415. The applicants, aggrieved by this decision, appealed and sought a stay of the impugned order during the appeal process. During the proceedings, the consultant for the appellant argued that the goods in question were indeed sanitary fittings, not nuts & bolts. To support this claim, physical samples were presented in court, along with literature and a certificate from a Chartered Accountant certifying the nature of the goods. The consultant contended that the impugned order should be stayed based on this evidence. Upon hearing the arguments and examining the records, the tribunal found that the Commissioner had classified the goods as nuts & bolts without providing sufficient evidence for this classification. As a result, the tribunal concluded that the appellant had made a prima facie case for the goods being sanitary pipe fittings. Consequently, the tribunal decided to stay the operation of the impugned order until the final disposal of the appeal, allowing the appellant to continue their export operations under the classification of sanitary fittings. This judgment highlights the importance of proper classification of goods for duty drawback purposes and the need for evidence-based decisions by customs authorities. The presentation of physical samples, literature, and expert certificates played a crucial role in establishing the nature of the goods in question and securing a favorable outcome for the appellant in this case.
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