2005 (7) TMI 417

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....Parelkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal relates to the rate of drawback in respect of exports made by the appellants. 2. As per the facts on records, the appellants filed six shipping bills all dated 9-8-1999 for the export of "Handicraft of Brass Artware" with glass and wood fittings claiming duty drawback unde....

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....e exporters have not produced any certificate from the Board of Handicraft. The goods in question, on visual examination did not show any special appeal in the nature of ornamentation or in-lay work or some similar work lending it an element of artistic improvement. Accordingly, it was held that the goods were nothing but simple looking glass or mirrors with a back support of wood plank and in sha....

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....is also nothing in the said certificate so as to show that the items produced before the said institution were out of the export consignment or they were identical. As such, the said certificate has to be rejected on this ground. 5. The appellants have not before the adjudicating authority, produced any other evidence to show that the goods in question merited to be described as handicraft....