9911796707
TMI Blog2025 (2) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.'
Conclusion - The appellant had correctly classified the goods under CTH 6304, making the confiscation and duty demands unsustainable.
The demands confirmed against the appellant are not sustainable. Consequently, no penalty is imposable on the appellants - Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2.2. The matter was adjudicated by the Ld. Commissioner of Customs (Port), Custom House, Kolkata and vide the impugned order, the goods were held to have been mis-declared and ordered to be confiscated under Section 111(m) of the Customs Act, 1962, with an option to redeem the goods on payment of redemption fine of Rs.2,50,000/- under Section 125 of the Act. He also confirmed the demand of duty of Rs.57,79,727/-, along with interest, by classifying the imported goods under CTH 5407 5490; a penalty of Rs.1,00,000/- was also imposed under Section 112(a) of the Act. 2.3. Against the said order, the appellant is before us. 3. At the outset, the Ld. Counsel appearing on behalf of the appellant submits that the issue is no more res integra a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishing 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 Heading 5407, which classifies: - "54.07 - Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04" 7. We admit that the articles which have been imported by the respondent are woven fabric of synthetic filament yarn, but they are Bed spreads / Bed sheets and quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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