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TMI Blog2019 (1) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... rthcoming from the assessment Order dated 05.05.2011 are that the assessee filed a Bill of Entry No. 2738018 dated 08.02.2011 for the import of Bonded Fabric declaring them as "100% Polyester Bonded Fabric width 56 - 58", GSM - 143" classifying the same under RITC 60063200. The assessing Officer-Assistant Commissioner (Imports) drew samples for test purposes and based on the examination by the Customs House Laboratory, concluded that the imported fabric consisted of two layers of fabric bonded together with adhesive; one layer made of black coloured knitted fabric composed entirely of textured multi-filament yarns of polyester and the other layer made of pale-brown coloured woven fabric composed entirely of multi-filament yarns of polyamide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (iii) For a mixture of two or more textile materials, going by the above Section Notes, classification is based on the one textile material which predominates by weight; (iv) The impugned goods were tested in the Customs House Laboratory wherein it was reported as 'GSM - 135.3' in which woven fabrics was 53.7% and knitted fabrics 46.3%; (v) Considering the predominancy test by weight, the assessing Officer had rightly applied the Section Notes by classifying the goods as woven fabrics; (vi) The Commissioner (Appeals) has not properly appreciated the Board Circular (supra) and has misinterpreted the same; (vii) Even as per Rule 3(c) of the General Rules for Interpretation, the goods are classifiable under the heading which occurs last ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue (Section XI), applies to textiles and textile articles in general. Sub-section (2) and Sub-clauses thereunder refer to goods classifiable in Chapter 50 to 55, etc., consisting of mixture of two or more textile materials and the predominant test here is the weight of one textile material over another single textile material. We are afraid this is of no help to the Revenue because, admittedly, what is imported is fabric per se. 7. Now, when we look at the Circular No. 02/2011 (supra), the same specifically covers fabrics - bonded fabrics classifiable depending on the type of textile material and nature of bonding. We also note that even the textile industry differentiates between textile and fabric; normally a 'textile' refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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