TaxTMI 
TaxTMI 
2006 (5) TMI 41
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.... Respondent had exported "Handicrafts" which were classified as artistic, decorative stone articles/handicrafts. The Order-in-Original noted that the Respondent had exported granite article from ICD, Hyderabad to various countries under DEPB scheme under the Product Group "Handicrafts" (Product Code-68) and item description "Artistic and Decorative crafted stone products (Handicrafts) made out of ....
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....ated 21-8-2001 issued by the Development Commissioner (Handicrafts), Government of India, Southern Region, Chennai, who after examining the products had observed that the respective samples along with photographs were seen and they were of the considered opinion that they were to be classified as Artistic, Decorative Stone Articles and Handicrafts. These items could also be used as souvenir and to....
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....pect of 10 shipping bills. He produced the copy of the order passed by the Asst. Commissioner accepting the items to be Handicrafts and therefore, he contends that the order passed by the Commissioner is based on the opinion given by the Development Commissioner (Handicrafts), Govt. of India, Southern Region, Chennai and hence, the order is legal and proper. 4.On a careful consideration, we notic....