2015 (1) TMI 325 - AT - Customs

Classification of goods - Drawback claim - Held that - Tariff Heading 8301.02 deals with base metal mountings with brass builder hardware under sub-heading 8302.01. This clearly makes that other builder hardware fall under the Tariff Entry No. 8302.02. Therefore Revenue s contention is merited for which the appeal is dismissed - Decided against assessee.

Summary

The Shipping Bill No. 3273 & 3278/DBK/S/2006 showed export of aluminium builder hardware. Appellant claimed drawback under Tariff Item No. 7616.02, but Revenue classified it under Tariff Entry No. 8302.02. Appeal dismissed as goods rightly classified under 8302.02.