9911796707
TMI Blog2024 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration the goods - classifiable under CTH 5407 whereas the respondent had classified the goods under CTH 6304 - confiscation - redemption fine along with interest - penalty - HELD THAT:- We admit that the articles which have been imported by the respondent are woven fabric of synthetic filament yarn, but they are Bed spreads / Bed sheets and quantity of the goods in numbers has been described ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And HON'BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Subrata Debnath and Shri Ashish Mishra, Authorized Representatives for the Appellant/Department None for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The Revenue is in appeal against the impugned order. The respondent filed a cross-objection to the appeal filed by the Revenue. 2. The facts of the case are that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st; a penalty of Rs.1,00,000/- was also imposed under Section 112(a) of the Customs Act, 1962. Aggrieved from the said order, the Revenue is before us on the ground that as it is alleged against the respondent that they had wilfully mis-declared the goods, therefore, penalty under Section 114A of the Customs Act, 1962 should have been imposed on the respondent. 3.1 The respondent has filed a cros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent has described the goods as "Bed sheet (100% Polyester)" and that too in numbers. Chapter 63 deals with the following goods: - "Other made up textile articles; sets; worn clothing and worn textile articles; rags" while Chapter Heading 6304 deals with: - "63.04 - Other furnishing articles, excluding those of heading 94.04. - Bedspreads : …" Admittedly, the goods in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Tariff Act. Therefore, we classify the impugned goods as 'Bed spreads' (Bed sheets) classifiable under CTH 6304 of the Customs Tariff Act. In view of this, we hold that the impugned goods have been correctly classified by the respondent and the same are not liable for confiscation. We further hold that the respondent is liable to pay duty by classifying the impugned goods under CTH 6304 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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