9911796707
TMI Blog2017 (11) TMI 1791X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods was proposed by the Department under sub-heading 5407 69 00, whereas the importer clarified that the goods are rightly classifiable under sub-heading 5407 61 90 - Held that:- The license, which has been submitted by the importer, covered the broad category of the goods under heading 5407. Inasmuch as the goods which are imported and tested, have been found to be classified under head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the appellant has imported certain goods and filed Ex-Bond Bill of Entry No. 5972061 dated 13-7-2016 and Ex-Bond Bill of Entry No. 5974684 dated 13-7-2016. The goods were declared as Non-texturised Polyester Lining Fabric . The appellant also submitted the duty free import authorization license (DFIA) to cover the clearance of such goods without payment of duty. The Customs Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 00 Man Made Dyed Polyester Fabrics (GSM : 63 + 10%) 202711.000 Sq. Meter ----- ------- Total 3,937,000.00 63,500.00 As above, the license covered goods falling sub-heading 5407 00 00. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation at the sub-heading level between the importer as well as the Department, it is submitted that the goods will be covered under the broad heading of 5407. 6. The Ld. D.R. for the Revenue justified the impugned order. 7. After hearing both sides and on perusal of record, we find that the license, which has been submitted by the importer, covered the broad category of the goods under head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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