9911796707
TMI Blog2012 (10) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... e are that the applicant exported goods having description as "Buffalo Sole Leather' and claimed drawback under heading 410701 of the drawback schedule. The drawback heading 410701 covers goods of the description "Finished Leather of Cow/Buffalo/Calf". Based on the expert opinion of the Shed Appraiser (Leather Expert) to the effect that the subject goods were covered under the heading 410799 as 'others', attracting reduced rate of drawback, the applicants were sanctioned drawback payable under Heading 410799. Being aggrieved by Order-in-original, the applicant filed Writ Petition in Hon'ble Madras High Court. The Hon'ble High Court directed the applicant to filed appeal before Commissioner (Appeals). 3. Accordingly, applicants filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involving duration of 45 days for processing. The evidence on this account has been completely ignored by the Appellate Authority. The council for Leather Exports which is a Government of India Body has also certified vide its letter No. 14/005/106/2007 dated 8-6-2007 that the export goods of the applicant are sole finished leather meeting the definition of Finished Leather with reference to the applicable All Industry Rates of duty drawback. The evidence on this account has been ignored by the Appellate Authority. 4.4 It is submitted that the Commissioner of Customs (Appeals) has erroneously sought to rely on the presumptions and assumptions of the original adjudicating authority on what should be the manufacturing processes involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs other type of Finished Leather. The subject finished leather viz sole leather is rightly classifiable under Drawback Serial No. 410799A. 5.2 The applicant failed to appreciate the issue. The Public Notice No. 3/ETC (PN) 92-97 dated 27-5-1992 only stipulates, what can be treated as Finished Leather. The same public Notice also describe various types of Finished Leather; one among them is sole Finished Leather. The one like subject goods, the Drawback schedule published under Notification No. 68/2007-Customs (N.T.), dated 16-7-2007 specify drawback rate for various goods. The Finished Leathers are covered by sub Serial No. 410701A, 410702A and 410799A covering Finished Leather of Cow/Buffalo/Calf, Lining Leather of Cow/Buffalo/Calf a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Madras High Court directed the applicants to file appeal before Commissioner (Appeals). In appeal, Commissioner (Appeals) upheld impugned Order-in-Original. Now applicant has filed this revision application on grounds mentioned in para (4) above. 9. Government notes that chapter heading 4701 is further divided into three subheading : 410701 - Finished Leather of Cow/Buffalo/Calf 410702 - Lining Leather of Cow/Buffalo/Calf 410709 - Others. The applicants claimed the goods having description as 'buffalo sole leather' fall under 410701. Department held that their goods are classifiable under 410709 as 'Others' as the impugned goods passed through only 3 stages of processing, while in order to be classified under heading 410701, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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