TaxTMI 
TaxTMI 
2010 (5) TMI 790
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....ms House, Cochin. 2. Brief facts of the case are that the appellant herein filed supplementary claim for release of the balance amount of Drawback due in respect of shipping bill Nos. 1391895/9-8-2006, 1396026/29-8-2006, 1395172/25-8-2006, 1399739/19-9-2006, 1401916/28-9-2006 and 1418997/22-12-2006. The claim filed was time-barred but within the condonation period of Asst. Commissioner of Customs (DBK) Rules 1995. The delay was condoned and claims were taken up for processing. The supplementary claim was filed as the amount sanctioned at the time of original processing was found to be low in respect of shipping Bill Nos. 1391895/9-8-2006, 1395172/25-8-2006, 1399739/19-6-2006 and 1418997/22-12-2006. The shipping bills were filed for ex....
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.... classified under Polypropylene mats falling under 3918909002 of the DBK Schedule and full drawback claimed. 3.2 It is the understanding of the applicant that for classification of goods for the purpose of duty and for classification of goods for the purpose of granting drawback, one has to necessarily refer to the General Rules for Interpretation of the First Schedule to the Import Tariff as it is mentioned in the "General Notes" to Drawback rates vide Notification No. 81/2006-Cus., dated 13-7-2006. General Note 2 states "The General Rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the said Schedule." In view of the above it....
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....0-1-2008 regarding classification and rate of drawback to be applied in the case of carpets and floor coverings having mixed composition. In this case, having regard to the various situations explained it has been clarified by Board that carpets and floor coverings whether knitted woven, tufted or others may be classified as carpets or floor coverings of that textile material (wool, silk MMF etc.) which predominates by weight. This decision of the Board strengthens the plea of the applicant. 4. The personal hearing in this case matter was held on 5-2-2010 which was attended by Sh. Hari Radhakrishnan, advocate for and on behalf of the applicant wherein while reiterating facts/grounds of the revision application as already made it was s....
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....of Polypropylene, rubber latex and polyster woven fabrics and they produced a copy of test report dated 20-2-2007 relating to same export products under one of the shipping bill No. 1418702 dated 21-12-2006 wherein percentage of contents was as - polypropylene 68.2%, Rubber Compound - 23.1% and polyster woven fabric as - 8.7%. It was on the above confirmed facts that the applicant wanted the export item to be considered as "Polypropylene mats" on the basis of Rule 3(b) of Rules of Interpretation along with Rule 2(b) (of General Rules of Interpretation) for classification of goods consisting of more than one material read with Note 9 of Chapter 39 of Customs Tariff Act, 1975 (as amended) new para. 7. In reference to above, Government i....