The appellants challenged the classification of goods described...

The appellants challenged the classification of goods described as "Hand Tools Digging Spade With Handle" under CTH 82011000 or as "Pick Mattock" under CTH 82013000 for DEPB Scheme. CESTAT held the goods are spades used for digging based on Chartered Engineers' opinions, falling under Sr. No. 196 of DEPB schedule. Regarding mismatch in declared and actual quantity, CESTAT ruled the exporter cannot be blamed due to loose packing. On valuation, CESTAT held no evidence of market price for identical goods, and FOB value can be higher than market value. The impugned order was set aside and appeal allowed.