2014 (1) TMI 636

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..... R), for the Respondent. ORDER The applicant exported brass sanitary fittings and filed shipping bills, accordingly claimed duty drawback classifying under Chapter Note 7418 of the drawback schedule. The goods were examined and it was objected that the applicant has not properly classified the goods as the goods are nuts & bolts and to be classified under Entry No. 7415 of the drawback schedule. .....

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..... usal of the records, we find that the Commissioner has held that these impugned goods are nuts & bolts without producing any evidence on records as on what basis the goods are to be held as nuts & bolts. Therefore, prima facie the applicant has made out a case. Accordingly, we stay the operation of the impugned order till final disposal of the appeal. (Dictated in Court)
Case laws, Decisions, .....

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