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TMI Blog2024 (9) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... SSIONER OF CUSTOMS (PREV.) , KOLKATA [ 2017 (8) TMI 1350 - CESTAT KOLKATA] and held the goods in question are to be classified as Polyester woven printed quilts. Therefore, the goods imported by the appellants are only Polyster Quilt Cover . Going by the factual details above, particularly keeping in view the common parlance usage of the material as bed sheets which can be deduced from their size and the decided case laws, it is opined that the goods are classifiable under CTA 6304 as contended by the appellant and not under CTA 54.07 as has been held by the Revenue. Thus, particularly keeping in view the common parlance usage of the material as bed sheets which can be deduced from their size and the decided case laws the goods are classifiable under CTA 6304 as contended by the appellant and not under CTA 54.07 as has been held by the Revenue. Appeal allowed. - HON BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL) Mr. S. C. Ratho, Consultant for the Appellant Mr. Tariq Suliaman, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR: The facts of the case are that the Appellant imported one consignment of Bed sheet , declared as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onditions required for made-ups as per note 7 to Section XI of the HSN and investigation in respect of the imported consignment may take more time. It was further communicated that DRI Kolkata has no objection if the consignment is warehoused under Section 49 of the Customs Act, 1962 after observing all necessary formalities as per law. 6. The report sent by Mumbai Textiles Committee appeared to be inconclusive as they could not provide the eight digit CTH. Accordingly, another sample drawn from the said consignment vide panchanma dated 24.01.2017 was also sent to DRI. Ahmedabad Zonal Unit for testing and obtaining opinion from Ahmedabad Textile Industry's Research Association (ATIRA), Ahmedabad, vide DRI letter F. No. DRI/KZU/CF/ENQ- 04/2017/861 dated 22.05.2017, as to ascertain proper eight digit classification in respect the said item. 7. AITRA vide their test report No CTD/89 dated 29.05.2017, in respect of the samples drawn from the consignment covered under Bill of Entry no 8165070 dated 12.1.2017 opined that The fabric contains 100% polyester. The fabric is woven and printed. The fabric contains all texturized filament yarns in warp and weft. The filaments of weft are ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l double bedsheet size. Two double bedsheets are stitched loosely so that they can be removed and they can be sold separately as bedsheets. He submits that the same statement was given by the proprietor Gopal Krishna when his statement was recorded on 29 May 2017. He has also stated that earlier to this, eight consignments had been imported from China on the same line and they were all cleared by the customs officials without any query being raised. The Learned Counsel submits that the report given by the Mumbai Textiles Committee is not clarifying the issue as to whether the same would fall under the category of fabric or under the category of bedsheet and the proprietor has agreed with this Report. The other test report given by AITRA dated 29 May 2017 also does not give any clarification saying that the goods will definitely fall under the category of fabrics . In fact even this Report is inconclusive. They have not determined the actual strength. Hence, they cannot conclude that the imported goods are not useful as home textiles. Therefore, he submits that the Department is in error in placing their reliance on this Test Report to come to a conclusion that they are textile fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 by the respondent. In the circumstances, the merit classification of the impugned goods is under CTH 6304 of the Customs 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 the Customs Tariff Act and no penalty is imposable on the respondent. No redemption fine is payable by the respondent. In view of the submissions, he prays that the present appeal may be allowed. 7. The Learned AR submits that the criteria given under Section 7, for made up articles of textile is not satisfied. Here in this case, both the sides of the fabrics are not stitched or hemmed. Therefore, these cannot be treated as made-up fabrics. Therefore, this will fall correctly under the category of polyester woven fabrics u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant provisions are extracted below:- 7. For the purposes of this Section, the expression made up means: (b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets); (d) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; 12. The Delhi Tribunal in the case of CCE, Madras Vs. Binny Ltd. [B C] Mills-2003 (158) ELT 835 (Tri.-Delhi) has held as under:- 4. We have considered the submissions of both the sides. We observe that the product in question manufactured by the respondent does have a dividing thread and as contended by the ld. Advocate, a predetermined towel of a particular size and shape could be seen. It has a cross border and it cannot be used for any other purposes other than as towels. Note 5 to Section XI makes it very clear that if any product is separated by cutting, dividing threads, it will remain within the ambit of made up articles classifiable under Chapter 63 of the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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