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TMI Blog2007 (7) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... fine and penalty - C/307/2006 - A/1455/KOL/2007 - Dated:- 26-7-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The impugned goods were imported by the appellants claiming the same to be Nylon Fabrics coated with Polyurethane. It was the claim of the appellants that since coating was visible to the naked eye, the impugned goods should be classified under Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 as well as his subsequent report dated 25-8-05 and another letter dated 28-9-05 written by him to the Additional Director, D.R.I. The present case was made at the instance of the D.R.I., and the samples drawn by DRI officials and sent to the Chemical Laboratory of the Custom House, were duly analysed following a method prescribed by the Director, C.R.C.L., the details of which were explained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actual testing by the Textile Committee officials in Mumbai. He also expresses his ignorance regarding the method adopted for testing the samples and how the coating was indicated to be not visible to the naked eye. 6.1 After hearing both sides and taking into account the clarifications given by the concerned Joint Director, CRCL as well as the Assistant Director of the Textile Committee, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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