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TMI Blog2021 (6) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... 62 of the First Schedule to Customs Tariff Act, 1975 enumerate groupings of apparels designed for human wear and, under the broad categorisation as knitted/crocheted and those that are not, save for a single exception which is not material to this dispute, as mutually exclusive. In both, distinction of gender is the consistent dichotomy; the stages of human life though, are reduced to three in the interest of eliminating controversy - The claim of the importer for coverage of the imported goods under tariff item 6111 30 00 may not, necessarily, have been in conformity with the description in the bill of entry. Nevertheless, it is in consonance with the composition as indicated by testing of the samples; the claimed classification pertains to garments made of synthetic fibres which, though wool may not be, polyester is nothing but. There was, thus, no reason to allege misdeclaration, either on the count of size or of composition, with the detrimental consequences of revising the rate of duty and the assessable value. As the declaration is not in question as far as the goods for which bill of entry had been filed is concerned, the order for recovery of differential duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration as far as knitted gloves was concerned, the samples of baby woolen garment top and baby woolen garment jacket were found to be composed of polyester yarn and for girls/boys which prompted the Textile Committee to advise that the classification be revised from tariff item no. 6111 30 00 to tariff item no. 6106 20 10 and tariff item no. 6203 33 00 of First Schedule to Customs Tariff Act, 1975 respectively. As a consequence of the defect in description, the declared value of both was rejected and subject to re-assessment at ₹ 36.81 apiece and at ₹ 145.32 apiece (₹ 14,02,461 and ₹ 30,08,124 instead of ₹ 5,52,069 and ₹ 4,38,690 respectively) adopted from that of comparable goods, under the authority of rule 5 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, which, in conjunction with the rate of duty corresponding to the revised description, enhanced duty liability to ₹10,70,248.05 and ₹ 71,05,606.20 from ₹ 1,43,538 and ₹1,12,034 as self-assessed). The importer, though denying any complicity in the consigning of the undeclared goods, acquiesced in the duty liability of ₹ 2577.55 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponding to tariff item no. 6111 30 00 while, on the expert guidance of the Textile Committee, the adjudicating authority found it appropriate to bring the baby garments top under of synthetic fibres within Women s or girls blouses, shirts and shirt-blouses, knitted or crocheted corresponding to tariff item no. 61062010 of the First Schedule to Customs Tariff Act, 1975. Insofar as baby garments jackets is concerned, the adjudicating authority, apparently inspired by the expertise of the Textile Committee, decided that the description of synthetic fibres under Jackets and blazers within Men s or boys suits, ensembles, jackets, blazers, bib and brace overalls, breeches and shorts (other than swimwear) corresponding to tariff item no. 6203 33 00 of the First Schedule to Customs Tariff Act, 1975 to be more appropriate. 7. One cannot help but recall Alexander Pope rendering that sage caution that A little learning is a dangerous thing; drink deep, or taste not the Pierian spring; there shallow draughts intoxicate the brain, and drinking largely sobers us again. while conjuring the imagery that William Saroyan intended in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersy. The physical disparities among the human beings across regions, as well as within, and the tyranny of culture over attire compels the imposition of an artificial construct for universally acceptable categorisation; some benchmark of measurement must separate boys/girls from babies a distinguishment relevant, and sufficing, for the tariff. Note 6 in chapter 61 of First Schedule to Customs Tariff Act, 1975, intending that, for the purpose of heading 6111; (a) the expression babies garments and clothing accessories means articles for young children of a body height not exceeding 86 cm; (b) articles which are, prima facie, classifiable both in heading 6111 and in other headings of this Chapter are to be classified in heading 6111. (and replicated as note 4 in chapter 62 of First Schedule to Customs Tariff Act, 1975 in relation to heading 6209) brooks no room for expertise or visual acuity in determining the tax liability on import of babies garments ; length is the sole, and exclusive, test for conformity therein. The Textile Committee appears to have glossed over the size of the samples which had been measured for tabulation (Table-III) and well within the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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