1995 (7) TMI 206 - AT - Customs

Summary

The appeal was against an order confiscating imported filter cloth, allowed redemption on payment of Rs. 20,000. The filter cloth was claimed as a component part but was classified as fabric under Item 22 of the Central Excise Tariff. The Tribunal held that the cloth fell under Sr. No. 44 of Appendix 2B, covering fabrics made from man-made fibers. However, the appeal was allowed based on the past practice of allowing such cloth under OGL, with the consignment allowed on a warning.