2016 (10) TMI 942

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Appellants None for the Respondent ORDER Per Archana Wadhwa (for the Bench): Aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Ms. Suchitra Sharma, learned AR appearing for the Revenue. Nobody appeared for the respondent. 2. As per facts on record, the respondent imported textile fabrics of various types and filed a Bill of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... p; following composition: Wool -- 54.9% Polyester - Balanace The GSM of the sample as such - 170" 3. According to the test report of the fabrics in question, the same was correctly classified under heading 51123030 instead of declared classification of 55151330, which was chargeable to basic customs duty at the rate of 110% per square meter as against the importers claim of BED at the rate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cannot be applied to the previous imports and relied upon the various decisions. The appellate authority accepted their above stand and by referring to the Tribunal's decision in the case of M/s. Shalimar Paints vs. CCE, Calcutta [2001 (134) ELT 285 (Tri-Kolkatta)], which stand upheld by the Hon'ble Supreme Court as reported in [2002 (145) ELT A 242 (SC)] and set aside the order of the or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the earlier imports was justified. Further, it is noted that even though the said statement was retracted by the deponent, but as per the Revenue, the same will not loose its evidentiary value as retraction was subsequent to show cause notice. 9. We find no merit in the above statement of the Revenue. Admittedly, the change in the classification of the present import of fabrics is based upon th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... venue has not given us any reason as to why the ratio of Tribunal's decision in the case of Shalimar Paints (supra) which stand upheld by the Hon'ble Supreme Court, is not applicable to the facts of the present case. Apart from the decision of Shalimar Paints, we note that there are number of other precedent decisions holding to the same effect. 10. As such, we find no reasons to interfer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X