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TMI Blog2019 (5) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... ttee without any objection. Though the original authority had relied upon a second report from the Textile Committee, as well as from the Joint Director of Central Revenue Control Laboratory (CRCL), we find no evidence of these reports in the records. Moreover, it would appear that the reviewing authorities did not also have access to these reports to come to a conclusion that the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s lie against order-in-appeal no. 117 118/2009/MCH/ADC/Gr.III/2009 dated 6th May 2009 of Commissioner of Customs (Appeals), Mumbai I in which Revenue is aggrieved by the allowing of the appeals of the importer in the matter of procurement of polyester fabric made out of non-texturised polyester yarn , classifiable under heading no. 5407 6190 and entitled to notification no. 36/2003 dated 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed yarn beyond that stipulated in the description pertaining to heading no. 5407 6190 of the First Schedule to the Customs Tariff Act, 1975 thus disentitling them to the benefit of the notification supra. In appeal, the first appellate authority, casting doubts on the reliability of test results that were not made available to importer and owing to non-consideration of their claim that the varian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th indicated non-conformity with the qualities of fabric manufactured from non-texturised yarn. It is pointed out that the reference to Textile Committee was mandated by circular no. 23/2004-Cus dated 15th March 2004. 6. We find that the goods had originally been cleared on the basis of the report of the Textile Committee without any objection. Though the original authority had rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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