9911796707
TMI Blog2018 (10) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... 99. The goods were assessed to duty on 2nd cheque basis and accordingly, the appellant paid the duty. Before the clearance of the goods, on the basis of letter received from DRI, Kolkata, some samples were drawn from the imported goods and sent to Customs House Laboratory, Kolkata for test. The test reports indicated that the imported goods were composed of two layers of fabric pressed together. The lower layer was made up of knitted fabrics and the upper layer being composed of Woven fabrics. The test reports also indicated the details of the percentage of knitted and woven parts. The opinion of the Textile Committee, Mumbai was also taken, which was indicated that the fabric was neither coated nor impregnated. After considering the test r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the decision of the Original Authority. 4. When the appeal was called today, the Revenue is represented by S. K. Naskar, Ld. DR. None appeared on behalf of the Respondent. It is also seen that none appeared on behalf of the respondent in the numerous earlier hearings fixed by this Tribunal. As such we are of the view that this long pending appeal can be taken up and decided on merit. 5. After hearing the Ld. DR for Revenue as well as the perusal of record, it is seen that the imported goods were in the form of bonded fabrics made up of two layers- the bottom layer comprising of knitted fabric and the top layer made up of woven fabrics. The two have been bonded together to form the imported goods. The classification claimed by the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rey 48.4 51.6 43.0 57.0 Grey 49.6 50.4 43.1 56.9 Black 46.5 53.5 42.5 57.7 7. On the other hand, the ld. Commissioner (Appeals) in his impugned order has taken the view that neither of the two components can be said to have the essential character of the imported goods. Looking at the percentages by weight of knitted as well as woven fabrics, we agree with the view of Commissioner (Appeals) that neither knitted nor woven can be considered to be the essential character of the imported goods. In that case, Rule 3 (c) has to be resorted to whereby classification has to be decided as per the heading occurring last in numerical order among those which equally merit classification. The most appropriate classification would thus be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
