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TMI Blog2024 (9) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... he factual details, 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. The order of the lower authority is upheld and the appeal filed by the Revenue dismissed. - SHRI R. MURALIDHAR, MEMBER (JUDICIAL) AND SHRI RAJEEV TANDON, MEMBER (TECHNICAL) Shri S.Chakraborty, Authorized Representative for the Revenue Ms. Anasua Ray Karmakar, Authorized Representative for the Respondent ORDER The facts of the case are that the Appellant imported one consignment of Bed sheet , declared as made of 100% Polyester vide Bill-of-Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bedsheets are stitched loosely so that they can be removed and they can be sold separately as bedsheets. The Learned Counsel submits that the report given by ATIRA, Ahmedabad is not clarifying the issue as to whether the same would fall under the category of fabric or under the category of bedsheet while the test report of Textile Committee indicated the item as not madeups and that the same could be appropriately classified as Polyester woven fabrics . He states that the Reports are however 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 the Test Reports to com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity as 22,100 pieces. 6.1 In the Bill-of-Entry, 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 question are Bed spreads i.e., Bed sheets. Although made of 100% polyester yarn, it does not mean that the article loses its identity as Bed spreads / Bed sheets, which are properly classifiable under Customs Tariff Heading 6304. 6.2 However, the Revenue has sought to re-classify the above goods under Customs Tariff Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal may be dismissed. 8. Heard both sides and perused all the relevant documents and the appeal papers. 9. It would be relevant to go through the facts as contained in the OIO. It is seen therefrom that one bale is measuring 14 feet x 7 feet, two such sheets are loosely stitched and they can be simply pulled apart to make two different sheets each measuring 14 feet x 7 feet approximately. Admittedly, the end portion is neither hemmed nor stitched but the size and look of the material would clarify that these are meant to be sold in the market as bed sheet only. The same point has been reiterated by the proprietor of the firm when he was questioned by the Department officials. 10. On the other hand, if we go through the Test Reports, as note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts); (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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 235CMx 230 CM. The two sides of the folded sheet have been temporarily stitched i.e. with long stitch intended to be removed. It appears from the sample as if the fabric has been temporarily stitched to give it a look of a cover and it has been stitched in such a manner that stitch can be removed easily without any difficulty. In fact, these are two double bed sheets of polyester of size 235 CM x 230 CM each. Accordingly , it appears that the importer have mis-declared the description of the goods. 14. Thus, in both the cases, the issue is more or less similar though not identical. The Tribunal in the case of C. F. Inc., A Unit of Surinder Kumar Sons (HUF) vide its Final Order Number 75827-75840/2024 dated 30/04/2024 has come to the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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