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TMI Blog2017 (5) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... i A S Hasija, Consultant for the Respondent ORDER Per V Padmanabhan: The appeal has been filed by Revenue against the order-in -appeal dated 8.11.2013 passed by Commissioner (Appeals) New Delhi. The respondents imported goods and declared them as "New Trim Cutting Synthetic Waste" and classified the goods under CTH 63109040 and claimed the benefit of CVD at nil rate in terms of notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Majhi, learned AR appearing for the Revenue and Shri A S Hasija, learned Consultant appearing for the respondent-assessee. 3. Learned AR submitted that the imported goods were found on examination to be in running length with complete edge on both the sides. It was also found to be in proper packing and did not appear to be waste. He submitted that such goods in running length will not be classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The examination report of the imported goods indicates that these are in the form of synthetic strips in running length of width of 2.5 inches to 4 inches. Fabric with the width of 2.6 inches to 4 inches even if it is in running length cannot be considered as synthetic strip classifiable under CTH 5603. The CTH 6310 covers "used or new rags, scrap twine, cordage, rope and cables and worn out ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TH 6310 required for the manufacture of Chindi rugs will be allowed for clearance without any import license. The above CBEC circular strengthens the view that imported goods are in the nature of waste used for manufacture of rugs and hence will be rightly classifiable under CTH 6310. 8. In view of the above discussion, we find no infirmity in the impugned order. Consequently, it is upheld and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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