Terai Overseas Private Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that knitted readymade garments are classifiable under Customs Tariff Heading 6102 and, accordingly, the drawback rate would be 10% of FOB value. Accordingly, the appeal filed by appellant is disposed of.
Facts- The present appeal has been filed by M/s. Terai Overseas Private Limited against OIO dated 17.09.2025 passed by the Ld. Principal Commissioner of Customs (Port), Kolkata, wherein, in compliance with CESTAT Final Order dated 28.02.2025, the Principal Commissioner has allowed conversion of shipping bills from Duty Exemption Entitlement Certificate (DEEC) Scheme to Drawback Scheme and determined admissible Drawback claim on the basis of classification of the goods determined by him. Aggrieved by the classification of the exported goods done by the Principal Commissioner and consequent fixing of drawback to the said goods exported, the appellant has filed this appeal.
Conclusion- Held that all the knitted readymade garments exported by the appellant under the shipping bills in question are classifiable under the CTH 6102 and the drawback rate for the said goods are to be fixed as per the entry corresponding to the CTH 6102.
All the goods covered under the shipping bills mentioned at Sl.Nos.1-32, wherein the goods are classified under the CTH 6102, are eligible for drawback as provided in the entry corresponding to the drawback serial number 2704, i.e., the drawback rate would be 10% of FOB value subject to a maximum of Rs. 45/- per piece. In respect of the remaining two shipping bills mentioned at Sl. Nos. 33 and 34, classified under the CTH 6110, the drawback rate fixed in the impugned order is upheld.
