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TMI Blog2012 (7) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... , department is allowing classification under Heading 9401 and sanctioning drawback a higher rate. - impugned goods by Sorav Dining Chairs are classifiable under CTH 9401 and hence, the applicant is entitled for drawback at higher rate as claimed by them. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ally stressing his legal right to raise the above issue of classification of any stage stated the benefit cannot be denied even if the same were classified under sub-heading 9403 by them. 5. Personal hearings was fixed in this case on 20-4-2012 and 29-6-2012 Shri O.P. Aggarwal, CA appeared for hearing on 29-6-2012 on behalf of the applicant who reiterated the grounds of revision application. Shri Rajesh Kanava, Superintendent ICD Customs, Jodhpur appeared for personal hearing on 20-4-2012 on behalf of the respondent who reiterated that the Order-in-Appeal may be upheld and filed their written reply dated 13-4-2012. Para-wise main comments submitted by them are as under. 5.1 In respect of Para 6 of revision application, it is submitted that the contention of the exporter is not correct as the exporter has mentioned ITC HS Code 9403 60 00 on the shipping bills and description has been mentioned as Indian Wooden Furniture Items, in the invoice and packing list also exporter has mentioned description as Indian Artistic Handicrafts Furniture items of Wood "Sourav Dining Chair" which has correctly been assessed under ITC HS Code 9403 60 00 which cover Wooden Furniture Items. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through the relevant case records and perused the impugned order-in-original and order-in-appeal. 7. From perusal of records, Government observes that in this case matter before taking up the issue for decision on merit, it has to be decided whether revision application is filed within time limit specified in Section 129DD of Customs Act, 1962. 8. Government notes that applicant has filed this revision application on 26-8-2011 against the order-in-appeal dated 13-3-2007, received on 19-3-2007, after a delay of 4 years 5 months and 10 days. The application for condonation of delay has been filed on the ground that they had erroneously filed appeal before CESTAT on 28-6-2007. CESTAT dismissed the appeal as not maintainable on 23-6-2011. The applicant received certified copy of CESTAT on 18-7-2011. 9. Government notes that as per Section 129DD of Customs Act, 1962, revision application can be filed within 3 months of the communication of order-in-appeal and Government can condone the delay upto 3 months if justified reasons exist for the same. Hon'ble High Court of Gujarat in W.P. No. 9585/11 vide order dated 15-9-2011 in the case of M/s. Choice Laboratories an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 9401. However, Commissioner (Appeals) rejected their appeals. Now, applicant has filed these on grounds mentioned in Para (4) above. 11. Government notes that the applicant is contesting that the impugned goods i.e. Wooden Sorav Dining Chairs are covered under CTH 9401 and not under CTH 9403, as earlier claimed by them. In order to decide the issue, Government finds it proper to peruse relevant Customs Tariff Heading with their HSN classification. 11.1 9401 Seats (other then those of Heading 9402) whether or not convertible into beds and parts thereof; ………………………………………….. ………………………………………….. 9401 80 00 Other seats 9403 Other furniture and parts thereof ………………………………………….. ………………………………………….. 9403 30 Wooden furniture of kind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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