2014 (8) TMI 998

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..... e under 62149060. There may be possibility that synthetic fibre may be falling under heading manmade fibre but to establish the same an enquiry should have been done by Revenue. That has not been done. Burden of proof not being discharged by the Revenue. It is difficult to agree with the contention of Revenue that the goods fall under Heading 62149060. - once misdeclaration of the description of g .....

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..... s were manmade fibre which also takes within its fold the synthetic fibre. Appellant, on the other hand, contends that the goods were of the nature falling under Heading 6214 which reads as under :- 6214 Shawls, scarves, mufflers, mantillas, veils and the like 6214 30 00 of synthetic fibres The goods when f .....

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..... e may be falling under heading manmade fibre but to establish the same an enquiry should have been done by Revenue. That has not been done. Burden of proof not being discharged by the Revenue. It is difficult to agree with the contention of Revenue that the goods fall under Heading 62149060. 4. We make it clear that once misdeclaration of the description of goods is not established, there is no .....

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