2014 (2) TMI 640

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....Soni, SDR, for the Respondent. ORDER The appellant had exported 50% viscose, 45% cotton, blended, knitted ladies blouse and claimed drawback for the products under Heading 610602 of the Drawback Schedule. The relevant entries relating to Heading 6106 which are reproduced below :- 6106 Women's or Girls' blouses, shirts and shirtblouses, knitted or crocheted Qty. Rate when Cenvat not availed ....

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....which is a residual entry with the description of goods as 'of others'. The original authority held that there was a misdeclaration of the goods inasmuch as the blending was not at the yarn stage. He confiscated the goods under Section 113(h)(ii) of Customs Act, 1962 and imposed redemption fine of Rs. 1,00,000/-(Rupees One Lakh Only) for redeeming the goods. He also disallowed drawback of Rs. 7,38....

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....nderstood to mean blending of fibre before spinning of yarn and blending of yarn at the stage of weaving cannot be called "blending" and the relevant drawback entry has to be interpreted keeping this fact in view. 4. Per contra the appellant produced extracts from the Complete Textile Encyclopaedia reading as follows :- Blending (of fibres) : Placing together two or more yarns of different ....