9911796707
TMI Blog2004 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... was view of the adjudicating authority that the goods presented as quilt cover were nothing but a single rectangular piece of 100% polyester knitted material with pile on one side, and classified under CTH 60019200, which covers goods which are knitted fabrics of man-made fibre containing short pile. The adjudicating authority relied on Note 7 to Section XI of Customs Tariff which defines made up as under - 7. For the purpose of this section, the expression made up means : (a) cut otherwise than into squares or rectangles; (b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, sca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods as Quilt cover . The appellants had claimed classification under Heading 630210.90. Said heading covers Bed linen, knitted or crocheted . The adjudicating authority was of the view that in view of Note 7 to Section XI of the Customs Tariff, piece goods consisting of two or more length of identical material joined end to end and piece goods composed of two or more textiles assembled in layers whether or not padded are not considered as made ups. So, the imported goods falls under the exclusion clause. 5. The appellants are relying on technical opinion from Textile Committee, opinion from Sasmira, report of Bombay Textile Research Association, Test report of Wool Research association, report of Ahmedabad Textile Industries Resea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted is a made-up item or not. In this connection, I am directed to inform you that the sample has been examined and our opinion is as under : The submitted sample is made out of 100% Polyester Knitted (Printed) fabric, cut to length and stitched across the width (two sides making the sample closed in 3 sides and one side is kept completely opened for filing/stuffing and finally making a quilt for used in bed. In our opinion the sample submitted by you fall under the expression made-up and I.T.C.H.S. 6302.1090. In another report dated 8-3-2004, presently relied by appellants Textile Committee has stated as under - It is a 145 cm X 265 cm Polyester Knitted Quilt Cover manufactured from one large rectangular piece of cloth, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings or stuffed or internally filled with any material. The adjudicating authority was of view that Central Excise Deptt. must have seen at it through the Central Excise angle. According to him if one has to purchase the said piled fabric from the market, it has to be Central Excise duty paid thereby attracting and duty at the next stage of manufacture and therefore Central Excise situation cannot be equated with the imported goods. So he was preferred to ignore the said evidence. It needs no repetition that both the Customs Tariff and Central Excise Tariff are based on HSN. So if different classification is adopted by Customs Deptt. and Central Excise Deptt., it will be a misinterpretation only. 8. The appellants have relied on Tariff Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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