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TMI Blog2013 (7) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, dated 21-12-2010 passed by Commissioner of Customs (Appeals), Chennai with respect to order-in-original No. 115/2008, dated 29-2-2008 passed by Assistant Commissioner of Customs, (DBK-ACC), Chennai. 2. Brief facts of this case are that the applicants exported 95% cotton 5% Licra knitted baby caps vide 24 shipping bills listed in the said order claiming drawback under Sl. No. 6505A and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n headgear. The Commissioner (Appeals) has noted the meaning of an headgear as given in the Oxford English Dictionary. Headgear means a hat or head-dress. Baby's cap is not a hat. There is no dispute on this. Head-dress is an ornamental covering or band for the head. Having noted the correct meaning of head-dress, the Commissioner has erred in classifying the baby's cap as headgear under S.No. 650 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the applicant who reiterated the grounds of revision application. 6. Government has carefully gone through the relevant case records and perused the impugned order-in-original and order-in-appeal. 7. On perusal of records, Government observes that the drawback sanctioning authority has classified the impugned goods in Drawback Schedule Serial No. 6505A and confirmed the drawback alread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knitted and crocheted or made up from lace, felt or other textile fabric in the piece (but not in strips) whether or not lines or trimmed, hair nets of any material, whether or not lined or trimmed. 9. Applicant has exported the knitted baby caps vide 24 shipping bills and claimed drawback under Drawback Schedule Sr. No. 6505A and same was sanctioned. Subsequently he realized that their export p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1975, mutatis mutandis apply for classifying the export goods listed in drawback schedule as per Condition No. 8 of the Notification No. 81/2006-Cus. (N.T.), dated 13-7-2006. Rule 3(a) to the said General Rules of Interpretation states that the heading which provides most specific description, is to be preferred to heading providing a more general description. In this case drawback Sr. No. 6505 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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