TaxTMI 
TaxTMI 
2015 (1) TMI 795
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....urniture. For the said purpose they imported Polishing Material viz Stain Lacquer, Patina and Natural Wax, on payment of Concessional rate of duty as also at NIL rate of duty under Notification No. 21/2002-Cus dated 1.3.2002. The said Notification allows importation of various inputs to be used in the manufacture of Handicraft to be exported. 3. Admittedly, the appellant have utilized the said material in the manufacture of the furniture, which stands exported by them. The only dispute in the present appeals is as to whether the said furniture exported by the appellant would be considered as handicraft or not. As per the appellant the same was handicraft furniture whereas as per the revenue, the furniture was is simple furniture. According....
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.... handicrafts exported during the preceding financial year; and (c) the importer produces a certificate from the Export Promotion Council for Handicrafts certifying the value of exports made during the financial year mentioned in clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year. 6. Admittedly respondent have produced the certificate from the Export Promotion Council for Handicrafts, as required in the said notification. The revenues contention is that the respondents have procured the said certificate by misrepresenting the FOB value of export as also by mis-declaring the simple wooden furniture as handicraft furniture. On the other....
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....in his statement recorded on 4.10.2005, has categorical by stated that the furniture has visual appeal due to stone inlay, carving etc. and further hand embellishment & hand distressing were work done to make the furniture Artistic which are sold in the International market because of its beauty. We also note that the appellant had imported stone etc. also for use in the exported furniture. On the other hand the revenue has gone by the examination of the furniture by the customs officers, who cannot be held to be experts in the field. There is no expert opinion produced by the customs authorities. On the other hand the fact that the appellant is registered with the export promotion council in handicraft, is indicative of the fact that furni....