1997 (8) TMI 227 - AT - Customs

Summary

Issues:
1. Interpretation of the term "artificial fur cloth" for imported goods.
2. Criteria for determining if a fabric qualifies as fur cloth.
3. Evaluation of the Additional Collector's conclusion on the fabric's pile length.
4. Distinction between velveteen and fur cloth.
5. Determining the entitlement of the appellant to describe the goods as artificial fur cloth.

Analysis:
1. The case involved imported goods labeled as "artificial fur cloth" against REP licenses. The Additional Collector proposed confiscation, stating the goods did not meet the definition of artificial fur cloth, leading to penalties on the appellant. The goods were cleared pending adjudication, prompting the appeals.

2. The appellant's advocate contested the Additional Collector's view that artificial fur cloth should have long piles to resemble natural fur. Various textile dictionaries defined fake furs, fur cloth, and fur fabrics as imitations of genuine fur. The absence of a specific definition for "artificial fur cloth" suggested adopting meanings related to fur fabric or fur cloth.

3. The Additional Collector focused on the fabric's short pile length, relying on an examination report indicating 2 mm pile length. However, none of the definitions specified a required pile length. The appellant argued that fabrics imitating animals with short fur, like rabbits, would naturally have short piles, challenging the notion that fur cloth must have long piles.

4. The Additional Collector also classified the imported goods as velveteen, a fabric with a short pile resembling velvet. However, to differentiate between velveteen and fur cloth, it must be established that the fabric does not simulate fur. As no such finding was made, the conclusion that the fabric was velveteen lacked basis.

5. The judgment concluded that the appellant was entitled to describe the goods as artificial fur cloth, overturning the impugned order and allowing the appeal. The decision highlighted the lack of specific criteria for pile length in defining fur cloth and emphasized the subjective nature of the Chemical Examiner's opinion, which the Additional Collector had relied upon without proper justification.

This detailed analysis of the judgment showcases the intricacies of interpreting terms related to textile trade and the importance of objective evaluation in customs disputes involving imported goods.