https://www.taxtmi.com/caselaws?id=30619 Stainless steel kitchen and tableware under the drawback schedule were classified by applying ejusdem generis and noscitur a sociis: spoons, tongs and similar food or drink handling articles fell under heading 8215, while jugs, dishes, plates, bowls and tumblers were treated as household articles under heading 7323. Recovery of erroneously granted drawback under Rule 16 was held not subject to Section 28 limitation, as the rule contains no prescribed time bar. Redemption fine was found unsustainable because the exported goods were not available for confiscation, and penalties were set aside where the declaration was correct and the dispute was only on classification, with no contumacious conduct. en-us Wed, 23 Apr 2008 00:00:00 +0530 Tue, 09 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30619 Stainless steel kitchen and tableware under the drawback schedule were classified by applying ejusdem generis and noscitur a sociis: spoons, tongs and similar food or drink handling articles fell under heading 8215, while jugs, dishes, plates, bowls and tumblers were treated as household articles under heading 7323. Recovery of erroneously granted drawback under Rule 16 was held not subject to Section 28 limitation, as the rule contains no prescribed time bar. Redemption fine was found unsustainable because the exported goods were not available for confiscation, and penalties were set aside where the declaration was correct and the dispute was only on classification, with no contumacious conduct. Case-Laws Customs Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30619