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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 ..... eal Nos. C/87732/2017-CU(DB), C/85014/2018-DB - A/85460-85461/2018 - Dated:- 1-3-2018 - Mr. Ramesh Nair, Member ( Judicial ) And Mr. Raju, Member ( Technical ) Shri Prakash Shah, Advocate, for assessee Ms. P.V. Shekhar, Joint Commissioner (AR), for respondent ORDER Per : Ramesh Nair Both the appeals are directed against order-in-appeal wherein the learned Commissioner (Appeals) decided the valuation issue of imported goods in favour of the assessee against which Revenue filed appeal No. C/85014/2018-DB. The classification issue was decided under CTH 54074230 as claimed 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 Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n coated with polymeric substance (PU type material) on one side. Thereafter the sample was inspected by group officer. On visual inspection, it was noticed that on one side the fabric was dyed with black colour and the other side it was coloured with silver colour. It was noticed that the fabric is merely coloured/dyed with some chemical substance to make it water proof. It was also observed that there is no such PVC/PU coating on it as such indisputably confirmed by testing agency. On this basis, the adjudicating authority rejected the classification claimed by the assessee and reclassified the goods under CTH 54074230 as dyed nylon taffeta fabric. The adjudicating authority also, on the issue of valuation relying on contemporaneous impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the coating should be seen with naked eye and the adjudicating authority has decided the classification on this basis that the coating of the fabric cannot be seen with naked eye, therefore rightly classified the fabric under CTH 54074230 as dyed nylon taffeta fabric. In this regard, she placed reliance on the following judgments:- (i) Bharat Textiles Proofing Inds. 2006 (202) ELT 278 (Tri.-Chennai); (ii) Karnataka Tarpaulin and General Industries 2016 (339) ELT A209 (SC); (iii) Punjab Processors Pvt. Ltd. 2003 (157) ELT 625 (SC). 4.1 As regards valuation, she submits that the adjudicating authority has relied upon the contemporaneous import. Accordingly, there is sufficient evidence for enhancing the value. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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