2018 (8) TMI 566

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.... Bansal (Adv.) & Shri Ashish Bansal (Adv.) for Appellants Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the dispute in the present appeal relates to the benefit of drawback claimed by the assessee on the exports of furniture items, which they claimed are handicrafts items. The Lower Authorities have denied the sai....

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....that the registration was effective from 03/08/2004 and 22/01/2015 was the date of renewal of the same. The Appellate Authority has wrongly concluded that the appellants were registered with effect from 22/01/2015. 3. On going through the said certificate, we find that admittedly the date of issuance of certificate is 03/08/2004 and the same was renewed on 22/01/2015 for the period upto 21/01/2....

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.... 5. As regards the merits of the case, learned advocate submits that the Lower Authorities have held the goods to be simple furniture by visual examination of the same. There is no expert opinion available on record to show that the goods exported by the appellants were simple furniture and not handicrafts. On the other hand, learned advocate draws our attention to the certificate given by 'Exp....

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....r hand, the fact that the appellant is registered with the 'Export Promotion Council for Handicrafts', is indicative of the fact that furniture manufactured by the appellant is Handicrafts". By applying the ratio of the above decision, which is based on precedent decisions of the Hon'ble Supreme Court as also of the Tribunal, and in view of the fact that the appellant is not only registered wit....