TaxTMI 
TaxTMI 
2012 (7) TMI 877
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....the impugned Shipping Bills. The applicant found that the duty drawback disbursed vide above cheques has been computed @ 1.7% of FOB value of exports as indicated in the relevant shipping bills whereas the applicant is entitled for duty drawback @ 5.3% under Chapter Heading No. 9401. 3. Being aggrieved by the said orders of sanction of Drawback the applicant filed appeal before Commissioner (Appeal-II) Customs and Central Excise, Jaipur in respect of differential amount of Rs. 3,57,628/- with regard to duty drawback involved, who rejected both the appeals. 4. Being aggrieved by the impugned Orders-in-Appeal, the applicant has filed these revision applications, under Section 129DD of Customs Act, 1962 before Central Government on the following grounds : 4.1 From perusal of all Customs/Export documents and also as per examination report contained on shipping bills, the goods were found to be dining chairs which are used for seating purposes only, therefore falls under 94.01 and not under 94.03. As per explanatory notes of HSN, Heading 94.01 covers all seats including lounge chairs, arm chairs, folding chairs etc. Hence, dining chairs also falls under sub-headi....
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....lication, it is submitted that the contention of the exporter is not correct as the exporter has mentioned ITC HS Code 9403 60 00 on the shipping bills and description has been mentioned as Indian Wooden Furniture Items, in the invoice and packing list also exporter has mentioned description as Indian Artistic Handicrafts Furniture items of Wood "Sourav Dining Chair" which has correctly been assessed under ITC HS Code 9403 60 00 which cover Wooden Furniture Items. The exporter has also claimed Drawback under DBK Sl. No. 9403, which has also been correctly mentioned as Sl. No. 9403 of Drawback covers 'other furniture and parts thereof of wood'. In view of the above the DBK sanctioned to the exporter is correct, and it is only afterthought that as the DBK rate in the Drawback Sl. No. 9401 is higher, so the exporter has filed the instant appeal, which is liable to be rejected. As per the examination report contained on the relevant shipping bills, the cargo found to contain wooden furniture items as per invoice and packing list, it is nowhere mentioned in the Shipping Bill (sic) that the goods were found to be "dining chair". 5.2 In respect of Para 12 it is submitted that the ....
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.... the appeal as not maintainable on 23-6-2011. The applicant received certified copy of CESTAT on 18-7-2011. 9. Government notes that as per Section 129DD of Customs Act, 1962, revision application can be filed within 3 months of the communication of order-in-appeal and Government can condone the delay upto 3 months if justified reasons exist for the same. Hon'ble High Court of Gujarat in W.P. No. 9585/11 vide order dated 15-9-2011 in the case of M/s. Choice Laboratories and High Court of Delhi in W.P. No. 5529/11, vide order dated 4-8-2011 in the case of High Polymer have held that period consumed before wrong forum i.e. Tribunal for persuing appeal bonafidely is to be excluded in terms of Section 14 of Limitation Act, 1963 for the purpose of reckoning time limit of filing revision application under Section 35EE of Central Excise Act, 1944. When the time taken by applicant in this pursuing appeal with wrong forum under bona fide belief is excluded, the delay is within 90 days from the initial period of three months as is clear from details given below : (i) Date of receipt of Order-in-Appeal 19-3-2007 (ii) Date of filing appeal in CESTAT ....
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....reof; .................................................. .................................................. 9401 80 00 Other seats 9403 Other furniture and parts thereof .................................................. .................................................. 9403 30 Wooden furniture of kind used in others 9403 60 Other wooden furniture 11.2 HSN Explanatory Note for Heading 9403 "This Heading covers furniture and parts thereof not covered by the previous Headings. It includes furniture for ground use (e.g. cupboards, show-case, tables, telephone stands, writing desks, escritoires, book-cases and other shelved furniture etc.) and also furniture for special use."    HSN Explanatory Note for Chapter 9401 "Subject to the exclusion mentioned below, this heading covers all seats (including those for vehicle provided that they comply with the conditions prescribed in Note 2 to this Chapter) for example : Lounge chairs, arm chairs, fol....