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TMI Blog2024 (10) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... cation would be validated only in accordance with the interpretative rules, as enacted, and principles, as judicially determined. It is found that the terms of remand have not been complied with by the original authority and, to the extent that it was upheld in the impugned order, was not evaluated by the first appellate authority. Thus, there are no option but to set aside the impugned order and direct the original authority to adjudicate the matter afresh, in toto, in the light of the test report, after giving an opportunity for cross-examination as sought by the importer, and discharge of onus by customs authorities. Appeal allowed by way of remand. - HON BLE MR C J MATHEW , MEMBER ( TECHNICAL ) And HON BLE MR AJAY SHARMA , MEMBER ( JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the conclusiveness in the report of Manmade Textile Research Association (MMTRA), Surat and, after further testing of representative samples of the impugned goods at National Institute of Fashion Technology (NIFT), Mumbai, rejected the declaration of coverage by tariff item 8448 5190 of First Schedule to Customs Tariff Act, 1975 in the bill of entry with consequent detriments. Upon appeal by the importer as well as at the instance of the jurisdictional Commissioner of Customs, the impugned order, while acknowledging the lack of fault in the order under challenge, was inclined towards imposition of fine for redemption of confiscated goods and for re-determination of values well as plea for clearance for home consumption. 3. We have consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther sewing machine needles was also verified from catalogue of manufacturer M/s Jiangsu Flying Tiger Needles Co. ltd and M/s Organ Needle company ltd. and all the needles mentioned in the above table are found to be sewing machine needles imported from China. The said manufacturers catalogue is corroborated by the report from NIFT, Navi Mumbai. In view of above along with the explanatory notes to CTH 84.48, I have no hesitation in holding that the said goods are sewing machine needles classifiable under CTH 84523090. I find from manufacturers catalogue as well as the test report from NIFT that there was deliberate mis-declaration by the importer and hence I hold that the said goods are liable for confiscation under Section 111(m) of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by CESTAT. The personal hearing granted on 24/10/2019 and documents/submission were taken on have been analyzed and no further factual submission were made consequent to NIFT Test Report. Reliance is placed on Circular No. 1053/02/2017-CX dated 10/03/2017 issued by CBIC and para 14.9 thereof wherein it is mentioned that when corroborative evidence is available, the request of cross examination can be denied. There are catena of judgements of higher judicial for a on this issue. 5. The imposition of anti-dumping duty and re-assessment was founded upon re-determination of the classification. The Tribunal, on the earlier occasion, had found itself unable to determine the difference between embroidery needle and sewing machine needle , and nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter relating to chargeability and the burden of proof is squarely upon the Revenue. If the Department intends to classify the goods under a particular heading or sub- heading different from that claimed by the assessee, the Department has to adduce proper evidence and discharge the burden of proof. In the present case the said burden has not been discharged at all by the Revenue 6. We hold that the basis of re-classification is not in accord with the above framework. While the specifics of liability to anti dumping duty on enumerated description within a broad, and undisputed, description, at the heading or sub-heading level, may turn on expert opinion, disputed classification would be validated only in accordance with the interpretative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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