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TMI Blog2018 (11) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... on Section Note 7(a) and (b) or Section Xi - Without challenging the observations of the ld. Commissioner, the appeal filed by the Revenue is not sustainable - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, the impugned order is to be upheld. 5. Heard the parties and considered the submissions. 6. We find that the respondent has imported blankets and declared the same as blankets and classified the same under Chapter Heading 63014000. As per Section Note and Chapter Notes of both the Chapters 60 & 63 are relevant to proper classification of the goods in question. Chapter 60 of the Customs Tariff 1975, covers pile fabrics, including long pile fabrics and terry fabrics, knitted or crocheted but does not cover the following articles:- "(a) Crochet lace of heading 5804; (b) Labels badges or similar article, knitted or crocheted of heading 5807; or (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, or Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and patterns can be used elsewhere for any other purpose. I observe that once a piece is cut with a specified size and on specific lines from the printed knitted fabric in such a way that the piece itself gets that complete specific pattern and design and has a specified size relatable to a finished product. It would cease to be a fabric anymore and would have to be identified as a separate article. In such a situation, if it is further subjected to cutting into smaller pieces, it will lose its identity and will have no relevance in the market. From the given facts, I understand that admittedly, the fabrics is unstitched on either sides. But once cut on the given lines from the fabric, the goods have attained the characteristics of blanket, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as follows: "This Chapter covers knitted or crocheted fabrics in the piece (including tubular pieces) or simply cut to rectangular (including square) shape. Pieces of fabric cut of rectangular (including square) shape which have been subjected to a further operation (e.g. hemming). Articles produced in the finished state ready for use (e.g. mufflers) and fabrics knitted or crocheted to shape, whether presumed as separate items or in the form of a number of items in the length are, however, excluded from this Chapter." It is seen that piece of fabric which has been subjected to further operation is outside the preview of this chapter. In the instant case, the fabric having different characteristic/designs have been cut at specific line ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of a given product. The Hon'ble Supreme Court in the case of Oswal Agro Mills Ltd. Reported as 1993 (66) ELT 37 (SC) has held that where the words of the statute are plain and clear, there is no room for applying any of the principles of interpretation which are merely presumption in cases of ambiguity in the statute. The relevant paragraph 7 of the said judgment reads as follows: "The object and purpose has to be gathered from such words themselves. Words should not be regarded as being surplus nor be rendered otiose. Strictly speaking there is no place in such cases for interpretation or construction except where the words of statute admit of two meanings. The safer and more correct course to deal with a question of constructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ld. Commissioner, the appeal filed by the Revenue is not sustainable. 10. We further take note of the fact that the goods imported by the respondent are as under: * "The imported goods are in the shape of standard sizes of 210 cm x 230 cm and unstitched from borders, require only hemming. * The goods are printed with different colours and having various designs and patterns. * The imported goods have specific design and patterns. If considered as fabric and subjected to further cutting, these would lose the identity and marketability. * Noticee was willingly opted to carry out process of hemming at the port itself. Had it been a fabric with other uses, the Noticee would never have shown such a willingness to carry out such p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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