2015 (1) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase the pending balance duty drawback claim amount, entitled to the petitioner for the period from 18.02.2010 to 24.09.2010 in the light of the Notification No.103/2008-Customs, dated 29.08.2008 issued by the Government of India, Ministry of Finance and as per the decision of DGFT Committee Meeting No.17/AM-14, dated 25.07.2013. 2. Learned counsel for the petitioner would submit that the petitioner is the holder of the Central Excise Registration No.AABCK 04638B XM 001 and engaged in the manufacture and export of HDPE / PP Bags, Flexible Intermediate Bulk Container (FIBC Bags) and other similar products. The petitioner has classified FIBC under CETSH 6305 32 00. Subsequently, the said classification was also amended in RC under their app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Central Excise Rules, 2002 for contravention of rule 6 of the Central Excise Rules, 2002. Aggrieved by the same, the petitioner filed an appeal and the same was allowed by the Commissioner of Customs and Central Excise(Appeals) Tiruchirappalli, setting aside the order passed by the lower authority and the penalty was also waived holding that FIBC manufactured by the petitioner/appellants are to be classified under CETH 6305 3200. As against the said order dated 15.11.2010, the respondents department filed an appeal under Section 129 of the Customs Act and the same is pending. 4. Taking support from another order passed by the Commissioner of Customs (Appeals), Chennai, learned counsel for the petitioner submitted that when the issu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase the pending balance duty drawback claim amount to the petitioner. 7. Heard the learned counsel for the parties and perused the materials available on record. 8. Admittedly, the question is whether the goods exported under the classification of CETSH 6305 32 00 shall be re-classified under CETH 3923 29 90. No doubt, the lower authority/Assistant Commissioner of Central Excise & Service Tax, Karur, disagreeing with the case of the petitioner imposed a penalty of Rs. 5,000/- under rule 27 of the Central Excise Rules, 2002 for contravention of rule 6 of the Central Excise Rules, 2002, but the matter was not ended as the petitioner took up the matter before the Commissioner of Customs and Central Excise(Appeals) Tiruchirappalli, who se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enge the orders of the Lower Adjudicating Authority to bring back the same item under Chapter 39 which was challenged by issuing Show Cause Notices. 6.In view of the above I hold that the Flexible Intermediate Bulk Containers being manufactured and cleared by the respondents would fall under Chapter heading 63053200 and hence I set aside the 4 appeals filed by the department an an appeal filed by the appellant mentioned against Sl.No.5 shown above. 7.The appeals are dismissed." 9. Apart from the above, the issue also has been decided by the Director General of Foreign Trade, Udyog Bhawan, classifying that Flexible Intermediate Bulk Containers are covered under ITC(HS) Code 63 and not under ITC(HS) Code 39. The Ministry of Finance (....