9911796707
TMI Blog1993 (6) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ces) are covered by the term 'made-up' as described in Note-6 of Chapter XI of BTN; that the goods, though ready for use, were in running lengths as the end use of the intended users was not known to them; that Collector (Appeals) relying on clarification contained in Circular No. 15/77 dated 6-10-1977 issued by the Export Commissioner held that the laces were non-fabric made-up articles and thus covered by sub-serial No. 2702(5) of the extant Drawback Schedule. They accordingly pleaded that the review proceedings should be dropped. 4. An opportunity of personal hearing duly offered on 17-8-1992 was not availed of. The respondents however requested that the case may be decided on the basis of their written submissions dated 12-8-1992. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce as permitting goods to be exported under claim of Drawback does not per se entitle the exporter to a claim. 8. The short point, therefore, for consideration is whether 'laces' of running length are made-up articles for the purposes of sub-serial No. 2702(5) of drawback schedule as held by Collector (Appeals) or not. 9. While holding as above Collector (Appeals) has relied upon Circular No. 15/77 dated 6-10-1977 issued by Export Promotion Council and Note 6 of Section XI to the explanatory notes to B.T.N. which define made-up articles. It is felt that reliance on these two sources is not permissible for classification under the drawback schedule in preference to the more proximate and directly related tariff i.e. Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing that it is not clear as to how even as per the explanatory notes to B.T.N. the items are ready to use. 13. Government is aware that for the purpose of grant of CCS, 'laces' have been considered to be made-up articles. However, drawback being rebate of Customs/Central Excise duty can only be granted if the goods appropriately are covered under the relevant sub-serial number of drawback schedule and if necessary after drawing support from the definition as are given in Customs and Central Excise Tariff. As already brought out above the impugned goods are not made-up articles because they are not ready for specific end use. 14. In the light of above discussion the impugned order-in-appeal is prima facie bad in law and the same is thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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