9911796707
TMI Blog2024 (4) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 of 2018, 78747 of 2018 - FINAL ORDER NO. 75827-75840/2024 - Customs - Classification of imported goods - Polyester Quilt Cover or bed sheets - Misdeclaration of goods - Under-valuation of goods based on stitching and conversion into bed sheets - HELD THAT:- As per the opinion of the Textile Committee, it is clearly stated that appropriate classification of the said goods is Polyester woven pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DICIAL) AND HON BLE SHRI K. ANPAZHAKAN, MEMBER(TECHNICAL) For the Appellant : Shri S.C. Ratho, Consultant For the Respondent : Shri S.Debnath, Authorized Representative ORDER PER ASHOK JINDAL: All the appeals are having common issue, therefore, all are disposed of by a common order. 2. The facts of the case are that the appellants have imported Polyester Quilt Cover declaring the unit price of USD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the said goods were enhanced and allowed to be redeemed on payment of redemption fine and penalties were also imposed on the appellants. The said orders were challenged before the Ld.Commissioner(Appeals) who confirmed the orders of adjudication. Against these orders, the appellants are before us. 3. The Ld.Counsel for the appellants submits that the appellants have imported Polyester Qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , then it will become bed sheets. Therefore, it is a case of under-valuation, hence, the impugned orders are to be upheld. 5. Heard the parties, considered the submissions. 6. We find that on similar imports by some other importer namely M/s. Sidhant Impex, the opinion of the Textile Committee was obtained and the same is extracted below:- 7. As per the said opinion, it is clearly stated that appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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