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TMI Blog2003 (2) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... le Mr. B.K. Doshi is the proprietor of M/s. Bayoma Exports. They are exporters of made ups, garments etc. They filed shipping bills for goods described as Powerloom Cotton Ladies Night Gown (M/s. Jalaram Overseas Corporation) and powerloom viscose cotton ladies night gown (M/s. Bayoma Exports) under claim of drawback under Chapter 62.07 of the Drawback schedule. The goods were examined and found to be misdeclared to the extent that these were embroidered ladies night gowns. This resulted in violation of the provisions of Section 50(2) of the Customs Act, 1962 read with Rule 11 of Foreign Trade (Regulations) Rules, 1993 and therefore, the goods were held to be liable to confiscation under Sec. 113(d)(i) of the Customs Act. Both exporters wai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Garments to Embroidered Garments and the rates fixed for Textile made-ups to Quilted Textile Made-ups: 2. The issue has been examined in the Board. It is clarified that the All Industry Rates of Drawback for ready-made Garments are subject to individual drawback caps. Therefore, these rates are applicable to Embroidered Garments also as any fluctuation on account of embroidery, etc. is taken care of such drawback caps. 3. It is also clarified that the All Industry Rates of Drawback for Made-ups too have drawback caps for various categories. Hence, Quilted Made-ups or any other variants of such Made-ups involving predominant use of textiles are eligible for drawback rates available for Made-ups. The drawback caps take c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Made ups or any variants of such made-ups involving predominant use of textiles are eligible for drawback rates available to made-ups. The drawback caps take care of any fluctuations on account of quilting or other process which are inevitable due to international demand in vogue. All concerned are directed to note the above. 4. In view of the above, we hold that the appellants herein are entitled to drawback on embroidered night gowns exported by them. However, this is subject to the individual drawback caps for such goods. As this material is not available before us, we remand the case to the jurisdictional Commissioner to determine the issue as to the individual drawback caps for the exported goods. 5. The appeals are thus all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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