9911796707
TMI Blog2005 (8) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The appellants herein filed two Shipping Bills for export of Polyester cotton processed dyed fabrics converted into bed sheets and pillow covers. Both consignments were sought to be exported under DEEC Scheme against quantity based advance licence dated 10-8-1994 and DEEC book of the same date. The goods were examined and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner held that the material in question was not the relevant export product, for the purpose of claim of DEEC and to this extent, the export obligation was not fulfilled. He therefore, upheld the charge of mis-declaration of description of goods to this extent. On this basis he ordered confiscation of offending goods (white bed sheets) under Section 113(d) of the Act with an option of redemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ET sub-heading 3204.30. This would show that dyes are different from fluorescent brightening agent used by the appellants herein. Further, from Fairchild s Dictionary of Textile Sixth Edition Page 81 it is found that a brightener is A compound such as a dye which when applied to fabric, absorbs the ultraviolet in light and re-emits it in the visible spectrum, preferably with a blue cast Synonym O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es do not consider such brightening agent known as white dyes to be material understood and classified as dyes, then when such white dyes had been applied cannot be understood to be dyed fabrics in international trade of import/export even if they are understood by Textile Technologists as White Dyes. In view of the international understanding of dyes and dyed fabrics, technical understanding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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