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CESTAT allowed the appeal in part, holding that the exported goods, described in the shipping bills as knitted readymade garments (including gents shirts, ladies dresses, coats and blouses), are classifiable uniformly under CTH 6102, corresponding to Drawback Sl. No. 2704. The Tribunal rejected the adjudicating authority's classification under multiple subheadings (CTH 6102, 6103, 6104, 6105, 6106) as unreasoned, especially since no tests were conducted and classification had to rest on the shipping bill descriptions. It directed grant of drawback at 10% of FOB value subject to Rs. 45 per piece under CTH 6102 and further ordered payment of interest at 6% on the delayed drawback for all 34 shipping bills.
CESTAT allowed the appeal in part, holding that the exported goods, described in the shipping bills as knitted readymade garments (including gents shirts, ladies dresses, coats and blouses), are classifiable uniformly under CTH 6102, corresponding to Drawback Sl. No. 2704. The Tribunal rejected the adjudicating authority's classification under multiple subheadings (CTH 6102, 6103, 6104, 6105, 6106) as unreasoned, especially since no tests were conducted and classification had to rest on the shipping bill descriptions. It directed grant of drawback at 10% of FOB value subject to Rs. 45 per piece under CTH 6102 and further ordered payment of interest at 6% on the delayed drawback for all 34 shipping bills.
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