9911796707
TMI Blog2017 (5) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... ought benefit of DEPB under DEPB group code 89 Sr.No.47C which entitles credit of DEPB @ 4.7% of the FOB value - Held that: - the shipping bill has the description of 70% silk and 30% cotton or 60% or 60% silk and 40% cotton. It is obviously a product, which is not covered by the description provided under DEPB entry 89/47C which reads “Made-ups made out of one or more manmade filament yarn with o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Learned Counsel for the appellant argued that the appellant had exported placemats, napkins and runners of composition 60%/70% silk and balance cotton. In the case of runners, the composition was declared as silk 70% and cotton 30%. The appellant had classified the said goods under heading 57025920 of the Customs Tariff, which covers carpet and other floor coverings of silk . The appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M whichever is less. Learned Counsel argued that the said error was a typographical error as instead of 89/74 by mistake they have claimed 89/47C. He argued that the exact composition declared was 70% silk and 30% cotton and DY CC had reported silk of 59% and cotton 41%. It was argued that the DY CC had not taken the composition of the border of the runners which was entirely made of silk. He argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yarn with or without metalized yarn . It is seen that the appellant had requested for a re-test in the statements recorded on 3/01/2007, however, no re-test was done. The appellants argued was that the border of the runner was not considered while determining the composition of material being exported. From the facts above, it is likely that it was a clerical error on the part of the exporter. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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