2002 (3) TMI 478

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..... This appeal has been filed by the Revenue against the impugned order-in-appeal of the Commissioner of Customs (Appeals) vide which he had reversed the order-in-original of the Deputy Commissioner dated 22-11-2000 who disallowed the classification of the product in question under product group 89/75 for DEPB credit as silk made-ups. 2. The respondents had filed shipping bill dated 21-9-2000 for .....

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..... tile Group 89 of the DEPB. But, in our view, that classification was not rightly accepted by the Deputy Commissioner. It cannot be disputed that as per general rule of interpretation, an item is to be classified under the Heading which provides more specific description under the Customs Tariff. The product was classifiable under Chapter Heading 42.02 as jewellery boxes, especially when these were .....

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..... xtile and to give it a shape, cardboard/plywood was reinforced, for holding the same to be textile made-ups item, does not appeal to the reasons. The learned Commissioner has failed to appreciate that firstly the boxes were prepared with a cardboard/plywood, and thereafter only those were covered with the silk embroidery. The boxes remained the boxes and their character did not stand changed by me .....

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