TaxTMI 
TaxTMI 
2004 (1) TMI 526
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....Product Group 89. 2. The Assistant Commissioner while denying the said benefit has held that -----"I agree to some extent with the contention made by the Exporter that such bags are bought and sold in the name of synthetic bags or cotton bags due to outer covering of such bags which gives essential characteristics of the bags. I also agree to some extent with the contention of the exporter that the other goods are ancillary to the finishing of the goods. I have examined the bags and cost structure where I have found that the costings of the bags are mainly of the ingredients which are not made-up of either synthetic fabrics or cotton fabrics." 3. He has further observed that the Exim Policy has not extended the DEPB benefit ....
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....r Note 1 of Chapter 63 reads as follows :- "Sub-chapter I applies only to made-up articles, of any textile fabric". Sub-Chapter I comprises of Heading Nos. 63.01 to 63.08 of the Customs Tariff. Heading No.63.05 reads as follows :- "Sacks and bags, of a kind used for the packing of goods". This heading and the sub-headings thereof, read with Chapter Note I, makes it clear and apparent that, inter alia, the said goods are "made-ups". As a matter of fact, the shipping bills would show that the said goods were classified therein as goods falling under Chapter Heading 6305 of the Customs Tariff and duly approved as such by the concerned Customs authorities. 7. He has further contended that neither in Section Note 7 of Sect....
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....ation in question. 9. Dr. Samir Chakraborty, ld. Advocate has also submitted that the Reliance placed by the lower authority on CBEC Circular No. 6/2001-Cus., dated 5-2-2001 is misdirected inasmuch as that cover the case of an article which was not covered by DEPB claim and the shipping bill was split into two separate constituents pertaining in the export product of which one falls under DEPB Rate List entry and the other falls outside. 10. Shri N.K. Mishra, ld. JDR appearing for the Revenue draws our attention to the detailed discussions made by the Assistant Commissioner in his impugned order. He submits that inasmuch as the bags are components items made-ups of synthetic or cotton fabrics as also of other materials, whic....