COMMISSIONER OF CUSTOMS, NEW Vs. SURI SONS

JUDGEMENT

(1.) This appeal has been filed by the Revenue against the impugned order -in -appeal of the Commissioner of Customs (Appeals) vide which he had reversed the order -in -original of the Deputy Commissioner dated 22 -11 -2000 who disallowed the classification of the product in question under product group 89/75 for DEPB credit as silk made -ups.

(2.) The respondents had filed shipping bill dated 21 -9 -2000 for silk made -ups p/I silk embroidered boxes of various sizes declaring total FOB value Rs. 22,70,389.50. They classified their product under product group 89/75 for DEPB credit, as silk made -ups. But the Deputy Commissioner did not accept their classification and observed that the export product was not covered under the DEPB of Drawback. The Commissioner (Appeals) had reversed that order of the Deputy Commissioner through the impugned order.

(3.) We have heard both sides and gone through the facts on record.