9911796707
TMI Blog1998 (6) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by M/s. Oriental Carpet Manufacturers (India) Ltd. (hereinafter referred to as `OCM ), the matter relates to the classification of the mixed fabrics containing polyester and wool.The appellants had declared the wool content in the mixed fabrics as 28% while the Revenue on the basis of the test results had determined the wool content in the said fabrics as more than 30%. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration to the submissions made by both the sides. 3. On 28-8-1981, a representative sample was drawn from the Quality No. 7185 of the mixed fabrics out of the stock of 838.15 Mtrs. On test by the Central Revenues Control Laboratory (CRCL) the composition was found to be as 68.3% polyester and 31.7% wool, classifiable as wool fabrics, as against the declared man-made fabrics. The declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omposition with different fiber contents were required to be made. Samples are not drawn as a matter of routine and the assessments under the provisions of the Self-removal Procedure are generally made on the declaration of the assessee. In this case, the composition as declared by the assessee was not found correct and on the basis of the test results, the goods became classifiable under another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one from the CRCL. The second test was done on the remnant sample after issue of the show cause notice on the request of the OCM. This test was got done from the Central Technological Laboratory, Indian Central Cotton Committee. The appellant could not choose any particular Laboratory for conducting the repeated tests. There is nothing to show that the Central Technological Laboratory of the India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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