2002 (3) TMI 478

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....te, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed by the Revenue against the impugned order-in-appeal of the Commissioner of Customs (Appeals) vide which he had reversed the order-in-original of the Deputy Commissioner dated 22-11-2000 who disallowed the classification of the product in question under product group 89/75 for DEPB credit as silk ....

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....claimed the classification of those boxes as textile made-ups under Serial No. 75 of the Textile Group 89 of the DEPB. But, in our view, that classification was not rightly accepted by the Deputy Commissioner. It cannot be disputed that as per general rule of interpretation, an item is to be classified under the Heading which provides more specific description under the Customs Tariff. The product....

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....opted by the Commissioner (Appeals) that the boxes were manufactured mainly with the silk/textile and to give it a shape, cardboard/plywood was reinforced, for holding the same to be textile made-ups item, does not appeal to the reasons. The learned Commissioner has failed to appreciate that firstly the boxes were prepared with a cardboard/plywood, and thereafter only those were covered with the s....