https://www.taxtmi.com/caselaws?id=198841 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of benefits under Notification No. 21/2002-Cus. The Revenue's challenge to the classification of goods as 'handicrafts' lacked substantial evidence, and the Tribunal upheld the appellant's entitlement to duty drawback. The reliance on the CBEC Circular and a previous Tribunal decision supported the classification of goods as 'handicrafts', leading to the decision in favor of the appellant and consequential relief granted. en-us Mon, 21 Nov 2016 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198841 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of benefits under Notification No. 21/2002-Cus. The Revenue's challenge to the classification of goods as 'handicrafts' lacked substantial evidence, and the Tribunal upheld the appellant's entitlement to duty drawback. The reliance on the CBEC Circular and a previous Tribunal decision supported the classification of goods as 'handicrafts', leading to the decision in favor of the appellant and consequential relief granted. Case-Laws Customs Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198841