9911796707
TMI Blog2006 (5) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Member (J)]. - The Revenue is aggrieved with Orders-in-Appeal No. 28-32/2005, dated 30-5-2005. The Respondent had exported "Handicrafts" which were classified as artistic, decorative stone articles/handicrafts. The Order-in-Original noted that the Respondent had exported granite article from ICD, Hyderabad to various countries under DEPB scheme under the Product Group "Handicrafts" (Product Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner after due examination of the matter noted that the Respondent exporter had filed a letter dated 21-8-2001 issued by the Development Commissioner (Handicrafts), Government of India, Southern Region, Chennai, who after examining the products had observed that the respective samples along with photographs were seen and they were of the considered opinion that they were to be classified as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 21-12-2005 has held the same to be as Handicrafts and has granted the benefit of DEPB Scheme in respect of 10 shipping bills. He produced the copy of the order passed by the Asst. Commissioner accepting the items to be Handicrafts and therefore, he contends that the order passed by the Commissioner is based on the opinion given by the Development Commissioner (Handicrafts), Govt. of India, So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay work or some similar work having artistic touch. The Commissioner has examined the issue and found that ornamentation and the work done on the item is a Handicraft of a substantial nature. Therefore, there is no merit in these appeals. The impugned orders are confirmed. The Revenue appeals are rejected. (Operative portion of this Order was pronounced in open court on conclusion of hearing) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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