1991 (2) TMI 152

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..... ctor in admitting the applicant's claim of drawback under sub-serial No. 2104(a) of the relevant Drawback Schedule as against 2104(e) claimed. The two sub-serials are in the following terms :- Description of goods Rate of DBK Allocation Cus. C. Ex. (a) All leather goods including travel not otherwise specified. 4% (Four per cent only) of f.o.b. value. 2. .....

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..... gone through the revision application and submissions made in the personal hearing. The sample produced by the applicant consists of rectangular non-flexible article, with hard exterior, having studds at the bottom. The item is operated by a lid on top and can be secured by appropriate tiny contravances. It is also provided with a carrying handle as well as a shoulder leather strap. Four studds h .....

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..... rted article in the market are commonly known as boxes and not bags. In view of the above Government holds that the exported goods were boxes and not bags and have rightly been excluded from SS-2104(e) ibid. 5. As regards party's plea that only two out of thirteen pieces of items were taken for examination. There is nothing to indicate that other items were different in any material respects par .....

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