2015 (3) TMI 71 - AT - Customs

Classification of imported fabrics - Covered textile fabrics or otherwise - A material can not be said to covering itself to be called covered material - Held that - Following decision of YS. Enterprises Versus CC, Delhi-III 2015 (2) TMI 784 - CESTAT NEW DELHI - Decided against the assessee.

Summary

Issues: Classification of imported polyester bonded fabrics under CTH 59070099

The judgment concerns an appeal against Order-in-Original No.8-9/JM/Cus/08 dated 31.7.2008, involving the classification of imported polyester bonded fabrics under CTH 59070099 attracting a basic customs duty of 12.5% ad valorem. The appellant's sample was examined by CRCL, which described the fabric composition and percentages of woven and knitted fabrics, polyester filament yarns, polyester spun yarns, and acetone extracted residue. The appellant did not provide further submissions or attend a personal hearing, leading to the decision being based on the existing record.

During the CESTAT hearing, the appellant's consultant acknowledged the similarity of the case with M/s Y.S. Enterprises (Appeal No. C.658/2008-CU[DB]) and agreed that the contentions in that case were applicable. It was noted that the goods and issues in both cases were identical, and the appellants did not respond to the show cause notice or attend a personal hearing. Referring to a previous CESTAT order in the case of M/s Y.S. Enterprises, where the appeal was rejected and the impugned order upheld, the judgment followed the same reasoning and dismissed the current appeal, upholding the impugned order for the appellants.

In conclusion, the judgment upheld the classification of the imported polyester bonded fabrics under CTH 59070099 based on the CRCL report and previous CESTAT decisions, emphasizing the importance of responding to show cause notices and participating in hearings to present arguments effectively in customs classification cases.