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TMI Blog2015 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... so contained certain metal screws which were made of materials other than brass. In order to fall under Entry No. 853802 of the drawback schedule, the item should be made 'wholly' of brass. In other words, it should be of 100% brass and nothing else. Therefore, in the present case, the appropriate classification is Entry No. 853899 which provides for a drawback of 1% of the FOB value of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. - Decided partly in favour of assessee. - Appeal No. C/89757/2013 - Final Order No. A/33/2015-WZB/SMB - Dated:- 1-1-2015 - P. R. Chandrasekharan,JJ. For the Appellant : Shri Pankaj B Ganatra, Partner For the Respondent : Shri S J Sahu, Asstt. Commissioner (AR) ORDER Per: P R Chandra sekharan: The appeal is directed against Order-in-Appeal No. 890(TLP-EXP)/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of a fine of ₹ 50,000/- and also imposed a penalty of ₹ 50,000/- under Section 114 of the Customs Act, 1962. Aggrieved of the same the appellant is before me. 3. Shri Pankaj B Ganatra, Partner of the appellant-firm appeared and submitted that they were under the impression that since 90% of the item consisted of brass, it would be classifiable under entry No. 853802 of the Drawbac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the item should be made 'wholly' of brass. In other words, it should be of 100% brass and nothing else. Therefore, in the present case, the appropriate classification is Entry No. 853899 which provides for a drawback of 1% of the FOB value of the goods exported. Therefore, the finding of the lower authorities to that extent cannot be faulted. 5.1 As regards the confiscation and imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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