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TMI Blog2011 (6) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... se are that the applicant are manufacturers-cum-exporters of garments. They had exported, Girls Trousers (96% cotton and 4% Elasthane Knitted Girls trousers) vide shipping bill nos. 3400 dated 18-4-09 and 4345 dated 18-5-2009 and claimed drawback rate at 8.80% of FOB by classifying them under drawback schedule Sl. No. 6104. However the lower authority held the said goods as "Legging" and classified the goods under DBK schedule 640699 and released drawback only @ 1.00% on the FOB value. Hence the applicants filed a set of letters dated 30-6-2009 on 1-7-2009 and 17-7-2009 on 5-8-2009 before the lower authority, seeking revision of classification to 61040101 and also filed supplementary claims for these two shipping bills. Against this, the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d women. Further the HSN under Chapter 6115 states that panty hose or tights are designed to cover the feet and legs (hose) and the lower part of the body up to the waist (panty) (Page 43-44). The need to define "waist" as "waist (panty)" by HSN may probably mean that such tights are extended only up to the place where panties are generally worn up to hip or waist and not up to the place where panties are worn. Hence on this ground, the order passed by Commissioner (Appeals) deserves to be set aside. 4.2 Distinction between CTH/DBK Schedule 6103, 6104 & 6115 : DBK schedule 6103 (Page 45-46) refers, amongst others, to Men's or Boy's Trousers. Schedule 6104 (Page 5-6) refers to Women's or Girls' Trousers. Chapter 6115 (Page 15-18) re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This implies even shorts are construed to be trousers only. In other words, whether the trousers are tights or loose or shorts, still they are all called as "trousers" only. In this scenario, the order passed by the Commissioner (Appeals) that our goods fall under Chapter 6115 deserves to be set aside. 4.3 Export Goods are 96% Cotton & 4% Elasthane : The garments what we had exported is made out of fabric consisting 96% Cotton with 4% Elasthane. (Page 1-2 & 3-4) There is no dispute in this issue before the original authority. When the garments consists 96% Cotton and 4% Elasthane, it must be categorised only under DBK Schedule 6104 01 01 as goods made out of "Cotton". In the recent Drawback Schedule announced by the Ministry of Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -5-2009, the factual datas are not under dispute. The case under reference got initiated when at the time of (physical) examination of the goods the export item which was claimed as girls trousers of S.S. No. 6104 was found to be not fully normally conforming to the claimed nomenclature/classification. The Original Authorities taking note of Examination Report classified the same as "Leggings" of DBK schedule T.S.S No. 640699 allowing DBK @ 1% FOB. Government further notes that on appeal, the Commissioner of Customs, Central Excise and Service Tax (Appeals) after re-consideration of the case matter classified, the export goods into an altogether new Tariff item - No. 611507 of DBK schedule. 8. On perusal of grounds of this Revision Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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