2010 (2) TMI 482

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..... pert opinion that fabric can be used as upholstery does not call for classification as upholstery material. Expert opinion does not support case of revenue. Revenue's appeal dismissed. - C/496/2009 - A-125/KOL/2010 - Dated:- 18-2-2010 - S/Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) Shri J.A. Khan, SDR, for the Appellant. Shri S.K. Mehta, Advocate, for the Respondent. .....

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..... the sample from the consignment was taken and sent to the Textile Committee, Kolkata, which, vide its Report dated 9-7-2008, opined that it cannot be ascertained whether the sample was of upholstery fabric. Thereafter, the sample was sent to the Textile Committee, Mumbai. As per its Report, the only opinion given was that the same can be used as upholstery material. Further, the end-use of the fab .....

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