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TMI Blog2014 (2) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 56060090) is ruled-out, the report of the CRCL is inclusive as it is silent as to whether the characteristics of the yarn, in question, are those of chenille yarn and it does not give any conclusion. We do not accept the Revenue’s plea that preference should be given to the report of Textile Committee or CRCL as compared to the report of NITRA. Therefore, it is the report of NITRA, which would have to be relied. If the adjudicating authority had doubts about the correctness of the report of NITRA, he could have called the chemical examiner of NITRA for cross examination for ascertaining as to which testing method has been adopted and what is the basis for his conclusion, but his has not been done - Decided against Revenue. - App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the declared value of US$1.15 per kg. was rejected and the goods were ordered to be valued at the rate of Rs.US$2.53 per kg. and charged the duty as polyester chenille yarn under sub-heading no.560090. Aggrieved by the Asstt. Commissioner’s order, the respondent filed an appeal to the Commissioner (Appeals) who vide order-in-appeal dated 24.12.2008 remanded the matter to Assistant Commissioner for ascertaining the correct classification of the goods by re-testing of the samples by the Northern India Textile Research Association (NITRA), Ghaziabad/Punjab Test House, Miller Ganj, Ludhiana. It was also ordered that since consignments have still not been cleared, the same may be assessed to duty provisionally on the declared value after a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) by the impugned order-in-appeal dated 13.1.2012 set aside the Asstt. Commissioners order and allowed the appeal observing that the report given by the CRCL cannot be equated with the characteristics of chenille yarn referred to by the adjudicating authority placing reliance on the book titled as ‘Customs Classification of Textiles and Textiles Articles under HSN Explanatory Notes’ by Ajay Kumar Gupta, where at page 235 and 236 chenille yarn has been defined as pile yarn where the axis of yarn is wrapped around like a helical spiral by cut pile threads and that even CRCL report does not report the sample to be of chenille yarn. He also observed that the yarn where decitex is not ascertainable is correctly classifiable under H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and that the value of US$2.53 per kg. CIF had been adopted on the basis of contemporaneous import price of chenille yarn. He, therefore, pleaded that the impugned order is not correct. 4. Shri Bipin Garg, Advocate, ld. Counsel for the respondent, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that while the report of NITRA clearly mentions that the goods are not chenille yarn, the report of CRCL is vague and as such, it does not state that the goods are chenille yarn. He, therefore, pleaded that there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The point of dispute in this case is as to whether the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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