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TMI Blog2017 (1) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... are hereby set aside. All the declared goods deserve clearance in terms of the findings given above; the goods which have been supplied by mistake i.e. Men’s gloves and leggings have also to be cleared under appropriate headings and on appropriate payment of duty of customs - appeal allowed - decided in favor of appellant. - Customs Appeal No.C/51068 & 51077/2015-CU [DB] - FINAL ORDER No.55440-55441/2016 - Dated:- 25-11-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) And MR. ASHOK K. ARYA, MEMBER (TECHNICAL) Present for the Appellant: Mr. Alok Yadav, Advocate Present for the Respondent: Mrs. Suchitra Sharma, D.R. PER: ASHOK K. ARYA The appellants, namely, M/s. M.B. Marketing and Shri. Sandeep Chabra filed these appeals ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... type of scarf was found to be of composition of 95.4 % Polyester and 4.6% resin coated Polyester in woven variety. 3.2.2 For these two kinds of scarf, Department says classification has to be under Chapter Heading 6214 9060 under Customs Tariff whereas the importer appellant contested the classification and says that for these kinds of scraf it should be either Chapter Heading 6117 8090 or Chapter Heading 6214 3000. 3.2.3 The Department finally changed the classification for these two varieties of scraf from declared classification of 6117 8090 to 6214 9060. 5. Department s consistent stand is that this is a case of mis-declaration of description, quantity and value of goods with intent to evade payment of customs duty. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packets), the consignment had 46 cartons of men s hand gloves and one carton of leggings. There has been statement on record of the Proprietor, Shri Sandeep Chabra of the importer firm, M/s. M.B. Marketing on the non-receipt of socks and in its place receipt of hand gloves and leggings; it was a technical mistake and they had no intention to evade customs duty though in the statement he also accepted the value and classification of the goods decided by the Revenue. However, initial acceptance of the value and classification and acceptance for payment of differential duty liability and penalty does not bar the importer appellant from filing the appeal against the order passed by the Revenue and to state the facts about wrong supplies made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original without examination of full facts and evidences on record. In the Order-in-Original dated 22.10.2013 the Additional Commissioner decides the classification of the goods, namely, scarves of variety mentioned as sample (A) and (C) in the table in para 31 of his Order under Custom Tariff Heading 6214 9060. 6.3 The dispute on the classification is only for the scarves of the varieties of said A and C mentioned as sample in Order-in-Original intable in Para 13. The Department favours classification for both these varieties of scarves under Chapter Heading 6214 9060 , whereas the appellant importer insists on the classification under 61178090 or 6214 3000 for both these varieties of scarves. The description for these tariff hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) (5) 6214 - Shawls, scarves, mufflers, mantillas, veils and the like 6214 10 - Of silk or silk waste: - 6214 20 - Of wool or fine animal hair 6214 20 10 --- Shawls u 10% of ₹ 180 per piece whichever is higher 6214 20 20 --- Scarves u 10% of ₹ 180 per piece whichever is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classification determined by the Department has been held as not valid the charge of mis-declaration in respect of description, quantity and value of the goods by way of suppressing of the facts with intent to evade payment of duty cannot be sustained. 9.2 The Department has rejected the transaction value in the case of the goods, namely, scarves. After rejecting the transaction value given by importer appellant, the department arrived at different values by categorizing the item scarf as scarf and woven scarf . For scarf value has been taken as ₹ 80/- per piece and for woven scarf value has been taken as ₹ 100/- per piece. However, here the Department has not given any reason as to why the transaction value was reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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