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TMI Blog1991 (4) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that M/s. Kejriwal Enterprises, New Delhi exported Cashew Kernels roasted and salted packed in imported OTS cans, imported by manufacturers M/s. Pierce Leslie India Ltd., Cochin. They filed drawback shipping bill and claimed drawback under Section 75 of the Customs Act, 1962 under All Industry Rate on empty cartons and plastic caps and also on export of imported OTS cans which wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-appeal did not appear to be legal proper for the reasons enumerated in the show cause notice of even number dated 5-9-1990 issued to the respondents, they were also heard in person on 15-4-1991 when they inter alia contended that the issue, whether the case falls under Section 74 of the Customs Act, 1962 or not has never been the subject matter either before the Assistant Collector or before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct was OTS cans, whereas the export product is "Indian origin Cashew Kernels roasted and salted". It is not admissible to break-up the goods exported into two parts, to carve out one description to which Section 74 of the Customs Act, 1962 will apply. What is exported is a composite commodity and whatever description is accepted for purposes of customs shall govern the drawback claim. Now, the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any substantial change except merely as packing material. 5. Once packing material is used for making the main articles marketable the identity of the packing gets assimilated into the overall description of the goods marketed/exported. It is clear thus the ingredients of Section 74 of the Customs Act, 1962 are not satisfied in this case. 6. Further, though packing may or may not in itself, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is nothing to indicate here that drawback was claimed on Cashew here, but the scheme of drawback rules is clear that a package gets subserved in the class of product being re-exported. 8. In view of the said discussions Govt. in exercise of powers conferred under the provisions of Section 129DD of the Customs Act, 1962 annul the impugned order-in-appeal and restore the order-in-original. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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