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TMI Blog2015 (1) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... t such certificates stand issued based upon mis-declaration made by the assessee, has not referred to or relied upon any evidence to substantiate the said allegation. The Notification requires issuance of certificate by the highest body operating in the field of export of handicraft. To allege that the said certificates were wrongly procured is in excess jurisdiction of the Customs, who have not been given any authority by the notification in question the correctness of the EPC certificates. The respondents are registered as manufacturers with the said Export Promotion Council. To allege that such certificates were obtained by mis-declaration, without any evidence, amount to casting suppressions on the said highest body dealing with export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s involved in the present two appeals of the Revenue, which stands filed against the impugned orders of Commissioner (Appeals). Both appeals are being disposed of by a common order. 2. After hearing both the sides, we find that the respondent is engaged in the manufacture and export of handicraft furniture. For the said purpose they imported Polishing Material viz Stain Lacquer, Patina and Natural Wax, on payment of Concessional rate of duty as also at NIL rate of duty under Notification No. 21/2002-Cus dated 1.3.2002. The said Notification allows importation of various inputs to be used in the manufacture of Handicraft to be exported. 3. Admittedly, the appellant have utilized the said material in the manufacture of the furniture, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for export by the said manufacturers or as the case may be, the merchant exporter and the said manufacturers or as the case may be, merchant exporter is registered with the Export Promotion Council for Handicraft; (b) the value of the goods imported does not exceed 5 per cent of the FOB value of handicrafts exported during the preceding financial year; and (c) the importer produces a certificate from the Export Promotion Council for Handicrafts certifying the value of exports made during the financial year mentioned in clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year. 6. Admittedly respondent have produced the certificate from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. 7. The Revenue has also contended that the furniture exported by the appellant was simple furniture not covered by the definition of handicraft. We find that there is no definition of handicrafts available either in the act or under notification. Shri Sandeep Mundra of the Respondent unit, in his statement recorded on 4.10.2005, has categorical by stated that the furniture has visual appeal due to stone inlay, carving etc. and further hand embellishment hand distressing were work done to make the furniture Artistic which are sold in the International market because of its beauty. We also note that the appellant had imported stone etc. also for use in the exported furniture. On the other hand the revenue has gone by the examinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement of the Notification is only that the Appellant should have a certificate from EPCH. It is not the jurisdiction of the department, to verify, whether the EPCH has issued the certificate after physical verification of the goods or on the base of record produced before them. So long as the Appellants have valid certificates, benefit of the Notification cannot be denied. 9. At this stage we make take note of the Tribunal decision in Guru Nanak Saw Mills Vs. CCE, Meerut 2009 (248) ELT 793 (Tri.-Del.) where it was held that the wooden furniture predominantly made by hand with artistic feature has to be held as satisfying the criteria of handicraft laid down by Apex Court in the matter of Louis Shoppe [1996 (83) ELT 13 (S.C.)]. Simila ..... X X X X Extracts X X X X X X X X Extracts X X X X
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