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TMI Blog2013 (7) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... textile materials had also been brought under the purview of “dyed” textile materials - the chemical examiner’s report states that the goods as “printed” - In term of para (10) of the Notification No. 81/2006-Cus. (N.T.) the printed textile materials should also be treated in the category of dyed fabric for claiming drawback benefit - Tariff Item No. 540705 includes description of goods as “Other (grey) - exported goods being printed in nature cannot be classified as grey fabric – decided against department. - 380/2/DBK/2010-RA - 318/2011-Cus - Dated:- 21-10-2011 - Shri D.P. Singh, J. None, for the Assessee. Shri Krishana Kumar Kundaliya, Superintendent of Customs, for the Department. ORDER This revision application is fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned Order-in-Appeal, the applicant department has filed this revision application under Section 129DD of Customs Act, 1962 before Central Government mainly on the following grounds : 4.1 The Commissioner of Customs (Appeals) has erred in rejecting the appeal filed by department on incorrect interpretation and application of the relevant provisions of the Notifications and Drawback Schedule governing the eligibility for the correct drawback amount. 4.2 The Shipping Bill No. F-5588/06-07 was filed on 10-11-2006 by the respondents. They claimed drawback under T.I No. 540702-A @ 9% of the FOB value with value cap of Rs. 26/- per Kg. on the relevant date the Notification No. 81/2006-Cus. (N.T.), dated 13-7-2006 was applicable. The cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner of Customs (Appeals) has referred to relevant entries in drawback schedule for T.I. No. 540702 and 540705 as under : Tariff Item Description of goods Unit 1 2 3 540702 Woven fabrics containing 85% or more by weight of Synthetic Filament Yarn (Dyed) Kg. 540705 Woven fabrics containing less than 85% by weight of Man-made filament yarn and/or man-made Staple fiber (Grey) Kg. However, in fact, the aforesaid entries are relating to the Drawback Schedule notified under Notification No. 68/2007-Cus. (N.T.), dated 16-7-2007, which became effective from 18-7-2007. The same are not applicable in the present case, when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the test result clearly shows the sample to be 100 % man made filament yarn i.e. more than 85% of the weight of synthetic filament yarn, which confirms to the description of the tariff item No. 540702A. 5.3 The condition No. 10 of Notification No. 81/2006-Cus. (N.T.), dated 13-7-2006 clearly says that the term Dyed wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body. 5.4 The Commissioner, Customs (Prev.), Jamnagar has without verifying the provisions of Notification No. 81/2006-Cus. (N.T.), dated 13-7-2006 grossly erred in stating that condition No. 15A was not existed in the said notification but same were in Notification No. 68/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to respondent under Tariff item No. 540702-A of the Drawback Schedule. The applicant department reviewed the impugned Order-in-Original and filed appeal before Commissioner (Appeals) on the ground that the exported goods were not eligible for the benefits of drawback in terms of tariff item No. 540702-A, but under Tariff Items No. 540705 However, Commissioner (Appeals) rejected the appeal filed by the applicant department. 8.1 Government observes that the respondent exported goods vide Shipping Bill dated 10-11-2006. As such, the goods were covered vide provisions of Notification No. 81/2006-Cus. (N.T.), dated 13-7-2006. During the period of export, relevant entries of the Drawback Schedules, in terms of Notification No. 81/2006-Cus. (N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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