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TMI Blog2018 (8) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Council for Handicrafts’, is indicative of the fact that furniture manufactured by the appellant is Handicrafts”. In view of the fact that the appellant is not only registered with the ‘Export Promotion Council for Handicrafts’ but has also produced certificates from them, certifying that the goods exported by the appellant were Handicrafts, it has to be held that the appellant exported handicraft items - the appellants are entitled to drawback benefits by treating the exported goods as Handicrafts. Appeal allowed - decided in favor of appellant. - C/70427/2018-CU[DB] - FINAL ORDER NO. - 71769/2018 - Dated:- 1-8-2018 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Amit Mahajan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that admittedly the date of issuance of certificate is 03/08/2004 and the same was renewed on 22/01/2015 for the period upto 21/01/2020. As such the observation made by the Commissioner (Appeals) are factually incorrect inasmuch as he has adopted the date of renewal as the date of issuance. As such, it has to be held that the appellant was registered with the said Council for Handicrafts with effect from 03/08/2004 thus covering the entire period involved in the present appeal. 4. As regards the fact as to whether the export made by the appellants were Handicraft or not, learned counsel contends that there were total 25 export consignments, out of which 24 consignments have been allowed to be exported by treating the same as handicraf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the fact that furniture manufactured by the appellant is Handicrafts . By applying the ratio of the above decision, which is based on precedent decisions of the Hon ble Supreme Court as also of the Tribunal, and in view of the fact that the appellant is not only registered with the Export Promotion Council for Handicrafts but has also produced certificates from them, certifying that the goods exported by the appellant were Handicrafts, it has to be held that the appellant exported handicraft items. We, therefore, accordingly hold that the appellants are entitled to drawback benefits by treating the exported goods as Handicrafts. 7. In view of the above, the impugned orders are set aside and appeal is allowed with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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