9911796707
TMI Blog2014 (2) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of goods - Imposition of redemption fine - Held that:- no reason to conclude that blending of the material should be done before the spinning of yarn for claiming drawback as per item 610601. This interpretation is canvassed by reading extra words into the relevant entry of the Drawback Schedule. While interpreting such entries extra words cannot be read into any such entry - Decided in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r unit 610601 Of cotton piece 6.0% 19 2.5% 8 610602 Of Blend containing Cotton and Man-made Fibre piece 6.8% 21 2.3% 7.1 610603 Of Man-made Fibres Piece 7.5% 24 2.0% 6.5 610604 Of Silk (other than containing Noil Silk) Piece 6.0% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scated the goods under Section 113(h)(ii) of Customs Act, 1962 and imposed redemption fine of Rs. 1,00,000/-(Rupees One Lakh Only) for redeeming the goods. He also disallowed drawback of Rs. 7,38,755/- (Rupees Seven Lakh Thirty Eight Thousand Seven Hundred and Fifty Five only). A penalty of Rs. 50,000/- (Rupees Fifty Thousand only) was imposed under Section 114(iii) of Customs Act, 1962. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Per contra the appellant produced extracts from the Complete Textile Encyclopaedia reading as follows :- Blending (of fibres) : Placing together two or more yarns of different materials (as cotton and wool) in an intimate mixture so that the ultimate value of the fabric can be enhanced by the joint and positive qualities of both or the components of the blend. The first essential principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material should be done before the spinning of yarn for claiming drawback as per item 610601. This interpretation is canvassed by reading extra words into the relevant entry of the Drawback Schedule. While interpreting such entries extra words cannot be read into any such entry. Therefore the appeal filed by the appellant is allowed with consequential relief after setting the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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