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TMI Blog2009 (12) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... classification stands concluded by Rule 3(a) of general rules for interpretation of the Customs Tariff, exported goods are 80% cotton + 20% wool knitted boys sweaters i.e. sweaters blended with cotton and wool, principle of most appropriate, precise and specific description is applied to the description as appearing in the relevant Drawback Schedule, as elaborated in the proceeding paras than it can be clearly inferred that the impugned export goods are more appropriately classifiable under S-heading 6007 of the then applicable Drawback Schedules. Govt. therefore is in agreement with the conclusion of Commissioner (Appeals) and finds the order-in-original as legal and proper as per Customs & Central Excise Drawback Rules, 1995 which stipulates that All Industry Rate of DBK is applicable only when the product exported is specifically covered in the descriptions mentioned in the Drawback Schedule, orders upheld and the revision application is hereby rejected being devoid of merits - - - 389/2009-Cus - Dated:- 9-12-2009 - Shri D.P. Singh, J. [Order]. This Revision Application has been filed by the applicant M/s. S R.V. Knit Tech Pvt. Ltd., Bangalore against order-in-appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Chapters 60 61. (vii) The demand, is otherwise is time-barred in terms of Section 28 of the Customs Act, 1962 which is equally applicable to claim any excess grant of drawback. 4.2 Without prejudice to the foregoing contentions it is submitted that sweaters in question, merit classification under chapter sub-heading 6110200- of CETA 1985. In fact the Commissioner failed to note that the applicant in the Exchange copy of Shipping Bill under claim for duty Drawback has clearly classified the goods under the CE Tariff heading 6110.30 or 6110.20. Besides in all these shipping bills apart from the mentioning of the tariff sub-heading as 6110.20 or 6110.30 the applicant has also clearly given the description of the goods as 80% + cotton 20% wool knitted babies sweaters . All these Bills of Entries filed during the period from 10-6-04 to 7-7-04 were duly scrutinized and then these were permitted to be exported by the customs. The classification of the said goods was not disputed at all by them. In fact the customs also granted the Drawback on the basis of this classification under CETA read with the corresponding entry to 61.05 as early as 23-8-04. 4.3 The drawback schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be uniformity throughout the country as it is a Central law. 4.7 The Commissioner grossly erred in holding the view that the goods are classifiable under CETA chapter 60.07 whereas there is no such schedule in the Drawback Schedule. 4.8 The applicant therefore prays that this Hon ble Revisionary authority may be pleased to hold that - (i) 80% cotton and 20% wool sweaters are rightly classifiable under CE Chapter 6110 consequently eligible to drawback under schedule No. 61.05 only. (ii) And there is no excess or erroneous grant of drawback. (iii) Consequently there is no justification for demanding the said recovery. (iv) And even otherwise the demand is time-barred. (v) And be pleased to set aside the impugned order with consequential benefits. 5. The case was listed for personal hearing on 24-10-08, 17-12-08, 9-8-09, 22-9-09 and finally held on 29-9-09 which was attended by Sh. Prabhat Kumar, Advocate for and on behalf of the case wherein facts/details of the revision application as filed were reiterated. 6. Govt. has carefully gone through the records of the case including orders as passed by the lower authorities, detailed submissions as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of rule 2(B) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows : (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of articles under a heading is preceded by - , the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by - , the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has - , ore - . 2. The abbreviation % in column (4) of this Schedule in relation to the rate of duty indicates that duty on goods to which the entry relates shall be charged on the basis of the value of the goods fixed, defined or deemed to be, as the case may be, under or in sub-section (2) read with sub-section (3) of section 3 or section 4 or section 4A of the Central Excise Act, 1944 (1 of 1944), the duty being equal to such percentage of the value as is indicated in that column. 10. From above, Govt. notes that the text of above statute stipulates the (successive) principles for classification as under : (i) The titles of Section/Chapters are for ease of reference only. (ii) As per Rule 3(a) of the general rules for the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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