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TMI Blog2018 (3) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Revenue, against which the assessee filed appeal No. C/87732/2017-CU(DB). 2. The facts of the case are that the assessee filed a Bill of Entry for clearance of imported goods declared as Nylon Taffeta with PU (Polyurethane) claiming classification under CTH 59031090. As per examination, the examining officer forwarded sample to Textile Committee for testing in order to ascertain the exact position of the goods. The Textile Committee vide the test report declared the composition as 82.8% polymide woven fabric and 17.2% coating. However, the coating material could not be ascertained by them. The matter was again referred to the Textile Committee to ascertain the coating material so as to decide the classification of the fabric. In r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods under CTH 54074230 as dyed nylon taffeta fabric. The adjudicating authority also, on the issue of valuation relying on contemporaneous import, enhance the value. Being aggrieved by the order-in-original, the assessee filed appeal before the Commissioner (Appeals) who partly allowed the appeal in favour of the assessee inasmuch as the valuation enhanced by the original authority was rejected. However, in respect of classification, it was decided in favour of the Revenue classifying the goods under CTH 54074230. Therefore, the Revenue as well as the assessee are in appeal. 3. Shri Prakash Shah, learned counsel appearing on behalf of the assessee, submits that as per all the reports called by the Revenue from the Textile Committee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority has relied upon the contemporaneous import. Accordingly, there is sufficient evidence for enhancing the value. Therefore, the same was wrongly reversed by the learned Commissioner (Appeals). She submitted NIDB data. 5. On careful consideration of the submissions made by both the sides, we find that from all the records, it is evident that the fabric in question though dyed but one side it is coated. The only criteria to be ascertained that whether the coating on the fabric can be seen with naked eye or otherwise. Since this issue is also technical and on this particular aspect, no opinion is available either with the Textile Committee or DyCC. It is premature to decide the classification. Therefore, for this purpose, the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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