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TMI Blog2024 (3) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant / Dept. Shri K. K. Sanyal , Consultant for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent imported three consignments declared as "100% Polyester bed cover / Quilt Cover" classifying the same under CTH 6304 of the Customs Tariff Act vide Bills-of-Entry Nos. 9383344, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 112(a) of the Customs Act, 1962. 3.1 The Revenue is aggrieved from the said order as it is claimed that the respondent, having deliberately mis-declared the goods, mandatory penalty under Section 114A of the Customs Act, 1962 should have been imposed on them. Therefore, the Revenue is in appeal before us. 4. Heard the Ld. Authorized Representative appearing on behalf of the appellant/Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods or not. 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. - Bedsprea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned 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 classifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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