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TMI Blog1990 (2) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... mported a consignment of lining materials (nylon) of 60/61 inches width with 72 deniers of warp and weft and claimed clearance as lining material against a REP import licence issued under Export Product Group 0.1 of the policy for April-March, 1983. After issue of show cause notice and adjudication, the Assistant Collector passed an order (a) confiscating the goods under Section 111(d) of the Customs Act read with Section 3 of the Imports and Exports (Control) Act, 1947 with an option to redeem the goods on payment of fine (b) loading the value of the goods (c) levying duty on the coating on the fabrics. 3. The lower authorities found that the imports were umbrella cloth (and not lining material) and therefore the import was unauthorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to the definition of Coated fabrics in the Encyclopaedia of Textiles (2nd edition) by Doric Publishing Co., Prentice - Hall, Inc. Regarding the description on the invoice, his submission is that this was due to bona fide error on the part of the steamer agents and that the insurance policy issued a day prior to the bill of lading describing the goods as lining cloth bears out his submission that the initial description as umbrella cloth on the bill of lading was a genuine mistake. Learned consultant also submits that the technical opinion obtained by the Department showing that the material was not a coated fabric was ignored by the lower authority. The learned consultant took us through several definitions of lining materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the naked eye. However there being no such condition under the C.E. Tariff, the goods have been rightly classified under T.I. 22(3) as they contain some percentage of coating, and therefore the benefit of Notification 221/81 was not available to the appellants. In conclusion, learned DR urges that the lower authority was perfectly justified in rejecting the correction carried out in the Bill of Lading. 9. By way of rejoinder Shri Krishnamurthy draws our attention to Tariff Item 22(3) which specifies coating with preparations of cellulose derivatives or of other artificial plastic materials and distinguishes the imported goods (where the coating material was not known) from fabrics covered by T.I. 22(3). In conclusion, he submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd applying it to the goods, or by the application of acids, fats, oxides, gutta percha, paint, paraffin, wax or silicones Water-repellant is defined as Water-Repellant: Treating cloth with chemical mixtures to make it moisture or spot-proof. Laundering or dry cleaning will partially or totally remove the treatment. However, the material may be treated again with the repellant. These finishes may be resistant to perspiration, spots, stains, and water. Neither the test report nor the technical opinion confirms that the fabric is water proofed as for umbrella cloth nor do they indicate that the fabric is coated. The Deputy Collector has based his conclusion contrary to facts. 12. Regarding the correction in the bill of lading, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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