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1991 (1) TMI 171
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.... Collector of Customs (Appeals) Bombay. 2. M/s. Engineers & Packers exported Chakla & Belan made of Aluminium and claimed drawback under SS 3805(b) of the Drawback Schedule which is confined to "Aluminium Utensils" made of sheets/strips/circles. 3. The Assistant Collector denied the drawback on the ground that these items are kitchen appliances and not aluminium utensils. In the impugned ord....
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....also produced representative samples of the same. 5. The Government has gone through the facts of this case. As regards the claim of CCS on Chakla and Belan, etc. it is found from the documents produced by the party that the items have been described as such in one of the invoices whereas in another invoices CCS has been given on aluminium utensils. The party explained that this distinct and di....
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....utensils. 8. As regards the other issues involved in the case i.e. whether these items are made of sheets/strips/circles, the samples brought by the party are seen. On the face of it Chakla, as shown by the party, seems to be made out of die-pressing of sheets and therefore, the Government holds tentatively these are made of sheets. But Belan being made out of aluminium tubes does not seem to q....