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TMI Blog2015 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... d fall under Chapter heading 6305 32 00. Apart from the above, the issue also has been decided by the Director General of Foreign Trade, Udyog Bhawan, classifying that Flexible Intermediate Bulk Containers are covered under ITC(HS) Code 63 and not under ITC(HS) Code 39. The Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi, in Circular No.42/2011-Cus., dated 22.09.2011, F.No.609/82/2011-DBK, also has settled the dispute regarding the classification of FIBC by bringing it under Chapter 63, therefore, this Court has no hesitation to allow the prayer made by the petitioner. - Revenue directed to issue refund within two weeks - Decided in favour of assesse. - Writ Petition(MD)No.17447 of 2014 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under CETH 6305 32 00 all over India and internationally, therefore, the classification done is well within the law, hence, there is no need to re-classify the same, but the Deputy Commissioner of Central Excise Service Tax, Karur Division, Karur, not being satisfied with the classification of FIBC Bags under Chapter 63 had issued a show cause notice dated 25.03.2010 calling upon the petitioner as to why their products should not be re-classified under CETSH 3923 29 90 and the Registration Certificate should not be amended and all the goods exported under the classification of CETSH 6305 32 00 from 17.04.2009 to 15.03.2010 should not be taken as exported under CETSH 3923 29 90 and thereupon why penalty should not be imposed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed by the CESTAT in the case of TPI India Ltd., vs. CCE, Mumbai II reported in 2005 (189) ELT 311 (Tri.Mum), on the ground that an appeal has been filed by the department without there being any order of stay granted against the order passed by the Commissioner of Customs and Central Excise(Appeals) Tiruchirappalli, the balance duty drawback claim amount entitled to the petitioner, he pleaded, cannot be denied, on this basis, he prayed for allowing the writ petition. 5. Mr.R.Aravindan, learned counsel for the respondents on instructions, submitted that the petitioner has succeeded before the Commissioner of Customs and Central Excise(Appeals) Tiruchirappalli, against which, the respondents have preferred an appeal before the CESTAT, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anced by both parties, the Commissioner of Customs (Appeals), Chennai, by adverting to another order passed by the CESTAT in the case of TPI India Ltd., vs. CCE, Mumbai II reported in 2005 (189) ELT 311 (Tri.Mum) has held in favour of the petitioner stating that the Flexible Intermediate Bulk Container would fall under Chapter heading 6305 32 00. It is necessary to extract paragraphs 5.4, 5.5, 6 and 7 of the order passed by the Commissioner of Customs (Appeals), Chennai, which as under:- 5.4.The above case law is squarely applicable to the case in hand in as much as Flexible Intermediate Bulk Containers has been specifically covered under sub heading 63053200. Further, the said classification has been confirmed by the Hon'ble CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this Court has no hesitation to allow the prayer made by the petitioner. 10. In view of the above, a Mandamus is issued directing the 3rd respondent to settle and release the pending balance duty drawback claim amount entitled to the petitioner for the period 18.02.2010 to 24.09.2010 in the light of the Notification No.103/2008-Customs, dated 29.08.2008 issued by the Government of India, Ministry of Finance and as per the decision of DGFT Committee Meeting No.17/AM-14, dated 25.07.2013, within a period of two weeks from the date of receipt of a copy of this order. Needless to mention that in the event of success by the respondents before the CESTAT in the pending appeal, it is always open to the respondents department to take recourse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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