2024 (2) TMI 560

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....der Chapter Heading 3923 2990 as against the classification claimed by the appellant 6305 3200. In addition, since the sale of the goods between the appellant and the buyers did not represent a normal business transaction and the price was not sole consideration, it was alleged that the appellant had resorted to undervaluation with an intention to evade payment of duty during the period from February 2009 to July 2009. Accordingly, a differential amount of Rs.1,80,403/- was also demanded on account of undervaluation along with interest and penalty. 2. Heard both sides and perused the records. 3. With regard to classification, this Bench has already taken a view in the case of M/s. Big Bags Inda (P) Ltd. vide Final Order No.20796-20797/202....

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....mations are classifying the FIBCs under Chapter 39 whereas the FIBC finds a specific mention under tariff item 6305 02 of the drawback schedule and the exporters are being denied drawback mentioned against the heading 6305 02 in the Drawback Schedule. It is hereby clarified that FIBCs which are made of manmade textile material would be classifiable under drawback tariff item 6305 02. FIBCs which are big or bulk bags or super sacks made of polymers of ethylene and other plastic material would however, be classifiable under chapter 39 of the drawback schedule." 4.4 In the Minutes of the Meeting of DGFT held on 25-7-2013 clarified item FIBC which is reproduced as under :- "The Committee considered the case as per agenda along with other re....

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....s such as dustbins, and cups which are used as tableware or toilet articles and do not have the character of containers for the packing or conveyance of goods, whether or not sometimes used for such purposes (heading 39.24), containers of heading 42.02 and flexible intermediate bulk containers of heading 63.05." 4.6 Further, we find that in the case of CCE vs. Karur KCP Packaging P. Ltd. (supra), the Tribunal by relying on the Hon'ble High Court's decision rendered in the case of Karur KCP Packings Ltd. vs. CC: 2015 (31) ELT 453 (Mad.), Board Circular and DGFT clarification, held that: "13. We also find that the Hon'ble High Court in the respondent's own case, i.e., M/s. Karur KCP Packaging Pvt. Ltd. allowed the writ petition holding th....