2013 (7) TMI 757

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....shipping bills listed in the said order claiming drawback under Sl. No. 6505A and the same was sanctioned as per the declaration. Subsequently, the claimant sought for amendment of the drawback Sl. No. to 611107A on the ground that the same was earlier wrongly declared by mistake. After perusing the issue and offering personal hearing to that effect, the lower authority confirmed drawback sanctioned under Drawback Sl. No. 6505A. 3. Being aggrieved by the said order, applicant filed appeal before Commissioner (Appeals) who uphold the order of lower adjudicating authority and rejected the appeal of the applicant. 4. Being aggrieved by the impugned order-in-appeal, the applicant has filed this revision application under Section 129DD of ....

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....d perused the impugned order-in-original and order-in-appeal. 7. On perusal of records, Government observes that the drawback sanctioning authority has classified the impugned goods in Drawback Schedule Serial No. 6505A and confirmed the drawback already sanctioned under Serial No. 6505A as per declaration of the applicant. The said order was upheld by the Commissioner (Appeals). Now, the applicants have filed revision application on the grounds stated at para 4 above. Their main contention is that the "baby cap" is a clothing accessory in terms of note under Chapter Heading 61.17 which covers inter alia shawls, scarves, mufflers, mantillas, veils and the like hence is other than hat and ornamental band for the head being a clothing acce....