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TMI Blog2024 (1) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the opinion that the said goods are warp pile fabric (uncut) and classifiable under CTH 540 751 19.The goods were examined and representative samples were drawn and were sent to Textile Committee Mumbai to ascertain if the said samples are textured/Non-textured, dyed/non-dyed, Warp or weft Fabrics, pile fabrics or otherwise and the correct HSN Code. 2.1 The Textile Committee opined that the goods were undyed woven polyester woven fabrics classifiable under CTH 5407.61 and the said fabric contains non-textured yarn (warp) and textured yarn (weft) and not piled. It was notice that Notification No. 14/2006-Cus dated 01.03.2006 prescribed BCD on other than Upholstery fabric at the rate of 10% only whereas Upholstery fabric attracted BCD a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel pointed out that they had contended before the Commissioner (Appeals) that the use of fabric as Upholstery or otherwise should be ascertained from the market. They relied on the decision of Hon'ble High Court of Punjab & Haryana in the case of Shakti Industries vs. Revisional Authority cum Deputy Excise and Taxation Commissioner 2016 (337) ELT 344 (P & H). It was argued that the impugned order simply relies on the observation of ATIRA by holding that Ahmedabad Textiles Industry Research Association (ATIRA) is an autonomous none profit association of textile research. Learned Counsel pointed out that simply because ATIRA is a recognized institution, its view do not become Sacrosanct. He pointed out that the textile committee had given cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame: M/s. J. K. Enterprises Date of receipt of Sample at ATIRA: 24/11/2017 Description of Goods: 100% Polyester Woven Fabrics. Test report * The fabric contains 100% polyester. * The fabric contains flat i.e., non-texturised filament yarn in warp and texturised filament yarns in weft. * The fabric or yarn is undyed. * fabric is woven with warp and welt. * Fabric is uncut. * Fabric is double fabric and is upholstary fabric The submitted sample satisfies the description given. 4.2 The report of Textiles Committee, clearly observe as follow:- "It is not possible to ascertain the specific application of the sample as the Textiles product may have multiple uses depending upon the user" 4.3 The entire dispute before us is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not contain any reason to discard the said opinion of MANTRA. The appellant has also given the details of the use that the imported goods by M/s Shreyas Print Pvt. Ltd. which claim to have used the said material after dying and processing as dress material. The said evidence has also not been considered. 5. In this background, the impugned order cannot be sustained. The impugned order is set aside and matter remand to the original Adjudicating Authority to give fresh findings, after considering all the evidences produced by the appellant and after examining the nature of goods vis-a-vis the definition is given in Notification 14/2006-Cus. 6. The appeal is allowed by way of remand to the Adjudicating Authority. (Pronounced in the open cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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