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TMI Blog2013 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... $ 0.65 per metre. In the bills of entry filed for home consumption, the said textile goods were declared as "Polyester Fabrics" and classification of the said goods was claimed under Customs Tariff Heading (CTH for short) 5407 52 10/5407 52 20. 3. On first check, the Textile Committee after testing the goods reported that the sample has the characteristic as woven fabrics and the wrap and weft are polyester and pile are polyester plus polyamides. 4. According to the Revenue, since the test report referred to "pile", the goods in question would merit classification under CTH 58 and, therefore, sought retesting of the said goods. On retesting, the Textile Committee reported that the imported goods were "cut weft pile" called "corduroy". 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 114A of the Customs Act. 7. In the appeal filed before the CESTAT, the assessee conceded that the goods may be classified under CTH 5801 32 00 but contested the enhancement of the valuation of the goods and also confiscation of the goods. 8. The Tribunal by the impugned order dated 5-1-2012 [2012 (283) E.L.T. 556 (Tri. - Mumbai)] held that in the absence of the contemporaneous imports of similar goods, the enhancement in the value of the goods imported by the assessee cannot be sustained. As regards the description of the imported goods, the Tribunal found that the description given in the bill of entry is in conformity with the description given in the various import documents, such as, invoice, packing list and bill of lading and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assification filed by the assessee if accepted would have resulted in a huge revenue loss amounting to more than Rs. 4.5 crores. In these circumstances, he submits that the decision of the Tribunal suffers from serious error and the same is liable to be quashed and set aside. 11. We see no merit in the above contention. CTH 5407 covers woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, whereas, CTH 5801 covers woven pile fabrics and chenille fabrics, other than fabrics of Heading 5802 or 5806. Thus, both the above tariff headings relate to different types of woven fabrics. There is nothing on record to suggest that the assessee had intended to import goods falling under CTH 5801 and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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